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A worker engaged in multiple economic activities enquired whether the refund of excess Social Security contributions is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that, as these contributions were previously treated as deductible expenses, their refund constitutes income from the activity.
Cuestión planteada Tributación en el IRPF de dicha devolución.
La devolución de cuotas del RETA por razón de pluriactividad debe considerarse un ingreso de la propia actividad económica, dado que dichas cuotas constituyeron un gasto deducible en su momento. Respecto a la imputación temporal, se debe aplicar el criterio de devengo conforme a la normativa del Impuesto sobre Sociedades, salvo que el contribuyente opte por el criterio de caja.
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