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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.
Cuestión planteada Tributación en el IRPF de dicha devolución.
La devolución de las cuotas del RETA por razón de pluriactividad debe calificarse como un ingreso de la propia actividad económica, dado que dichas cuotas constituyeron en su momento un gasto deducible. La imputación temporal de este ingreso se realizará en el período impositivo en que se produzca su devengo, siguiendo la normativa del Impuesto sobre Sociedades, o según el criterio de cobros y pagos si el contribuyente ha optado por él.
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