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The inquirer asks whether social security contributions paid for their self-employed activity can be deducted as an expense from their employment income. The Directorate General for Taxes (DGT) responds that, when using the objective estimation method, actual expenses are not taken into account and therefore such contributions cannot be deducted from employment income.
Cuestión planteada Si puede considerar el pago de la cuota del Régimen Especial de Trabajadores Autónomos de la Seguridad Social correspondiente al desarrollo de su actividad económica como gasto deducible de los rendimientos de trabajo en el ejercicio 2021, al haber obtenido en ese ejercicio rendimientos de trabajo y estar en estimación objetiva.
En el método de estimación objetiva, el rendimiento neto se calcula mediante signos o módulos, sin considerar ingresos y gastos reales. Por tanto, el pago de cotizaciones al RETA no tiene incidencia en dicho cálculo. Asimismo, al ser un gasto vinculado al desarrollo de la actividad económica, no puede considerarse un gasto deducible de los rendimientos del trabajo.
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