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V0929-18 10 April 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación directa

Payments to the Lawyers' Mutual Insurance Society are deductible if they serve as an alternative to the special self-employed regime

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.

The question raised

Whether payments made to the Lawyers' Mutual Insurance Society may be deducted in the calculation of the net income from the activity. If so, whether said expense is included in the annual Personal Income Tax return (Form D100), or whether it must be included in the quarterly installment tax return Form 130.

The DGT's ruling

Payments to the Lawyers' Mutual Insurance Society are deductible in the determination of net income if the professional is not integrated into the special Social Security regime for self-employed workers. This deductibility is conditional upon the amounts covering contingencies covered by said regime and respecting the limit of the maximum contribution for common contingencies. Such expenses must appear in the quarterly installment tax returns (Form 130) by their accumulated amounts, without prejudice to their inclusion in the annual Personal Income Tax (IRPF) return.

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