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V1434-25 29 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pluriactividad

Reimbursement of social security quotas for multi-activity considered income of economic activity

The taxpayer asks how to tax in the personal income tax the refund of social security quotas due to multi-activity. The tax authority responds that, as it was a deductible expense, the refund must be considered income from the activity.

The question raised

Taxation in the Personal Income Tax (IRPF) of said refund.

The DGT's ruling

The refund of RETA contributions due to multi-activity must be classified as income from the economic activity itself, given that such contributions constituted a deductible expense at the time. The temporal imputation of this income shall be carried out in the tax period in which it accrues, following the Corporate Tax regulations, or according to the cash basis if the taxpayer has opted for it.

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