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A lawyer working as an employee while also conducting professional activities under the direct estimation method asks whether payments to the Lawyers' Mutual Insurance Society are deductible. The DGT rules that they are deductible provided they cover contingencies equivalent to those in the special self-employed regime and comply with legal limits.
Cuestión planteada Si puede deducir los pagos que realiza a la Mutualidad de la Abogacía, en el cálculo del rendimiento neto de la actividad. En caso afirmativo, si se incluye dicho gasto en la declaración de IRPF anual (modelo D100), o bien si se debe incluirlo en el modelo 130 trimestral de pagos fraccionados.
Los pagos a la Mutualidad de la Abogacía son deducibles en la determinación del rendimiento neto si el profesional no está integrado en el régimen especial de la Seguridad Social de trabajadores por cuenta propia. Esta deducibilidad está condicionada a que las cantidades cubran contingencias atendidas por dicho régimen y respeten el límite de la cuota máxima por contingencias comunes. Dichos gastos deben constar en las declaraciones trimestrales de pagos fraccionados (modelo 130) por sus importes acumulados, sin perjuicio de su inclusión en la declaración anual de IRPF.
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