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An architecture professional enquired whether contributions to a mutual fund could be deducted as a business expense even if the net income was negative. The Directorate General for Taxes (DGT) ruled that they are deductible, subject to certain limits and conditions.
Cuestión planteada Posibilidad de considerar las aportaciones a la mutualidad como gasto deducible de la actividad económica cuando el rendimiento neto de la actividad resulta negativo tras la deducción de dichas aportaciones o incluso antes de tal deducción.
Las aportaciones a mutualidades de previsión social para profesionales no integrados en el RETA son gasto deducible de la actividad económica en la parte que cubra contingencias atendidas por la Seguridad Social. Esta deducción tiene como límite la cuota máxima por contingencias comunes establecida en el RETA para cada ejercicio. Dicha deducción es posible aun cuando el rendimiento neto de la actividad resulte negativo. El exceso sobre este límite podrá ser objeto de reducción en la base imponible del IRPF según los requisitos de la ley.
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