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V0855-21 12 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · autónomo societario

Refund of social security contributions for corporate self-employed individuals under the flat rate scheme is taxed as business income

A self-employed individual operating through a company received a refund of Social Security contributions following the retroactive application of the flat rate scheme. The inquiry examines whether such a refund must be taxed under Personal Income Tax (IRPF).

The question raised

Taxation under Personal Income Tax (IRPF) regarding the refund by the General Social Security Treasury (TGSS) of differences in Self-Employed Regime contributions resulting from the application of the "flat rate" to corporate self-employed persons.

The DGT's ruling

The refund of RETA contributions, which were previously deducted as business expenses, must be imputed as income from economic activity in the tax year in which the refund is granted. It is not appropriate to file supplementary tax returns for the tax years in which the refunded amounts were paid.

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