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The inquirer asks whether they can deduct their self-employed social security contributions as a business expense despite having no income. The DGT rules that without the organisation of resources to produce or distribute goods or services, no economic activity exists and, therefore, no expenses are deductible.
Cuestión planteada Si se puede deducir en el IRPF las cotizaciones a la Seguridad Social como gastos de su actividad económica.
Para que existan rendimientos de actividades económicas debe haber una ordenación por cuenta propia de medios de producción y/o recursos humanos para intervenir en la producción o distribución de bienes o servicios. Si no se cumple esta condición, no se desarrolla una actividad económica y no pueden deducirse gastos de la misma. La existencia de dicha ordenación es una cuestión de hecho que debe acreditarse con medios de prueba.
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