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V0707-22 1 April 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retribución en especie

Self-employed contributions paid by a company count as remuneration for calculating tax withholdings

A query was raised regarding whether a company must include the Social Security contributions of a working partner when calculating their Personal Income Tax (IRPF) withholding. The Directorate General for Tax (DGT) ruled that if the company pays these contributions, they constitute benefits in kind that increase the tax base, even if they are subsequently deducted as social security contributions.

The question raised

Cuestión planteada Si las cuotas a la Seguridad Social del régimen de autónomos que satisface una persona deben ser tenidas en cuenta por la sociedad a la que presta servicios al efectuar el cálculo del tipo de retención de los rendimientos del trabajo en el Impuesto sobre la Renta de las Personas Físicas.

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