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A sole administrator has enquired whether the company can pay their RETA (Special Regime for Self-Employed Workers) contributions and how this affects their Personal Income Tax (IRPF). The Directorate General for Tax (DGT) has ruled that if the company bears this cost, it constitutes a benefit in kind, although it remains a deductible expense for the administrator.
Cuestión planteada Consideración del pago de las cuotas del RETA como retribución en especie y gasto deducible para el administrador.
Las cuotas del RETA satisfechas por la sociedad al administrador son retribución del trabajo en especie si la entidad asume su coste. Si el pago se hace entregando el dinero al administrador, es retribución dineraria. En ambos casos, las cotizaciones son un gasto deducible para determinar el rendimiento neto del trabajo del administrador.
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