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A CEO contributing to the Self-Employed Regime has enquired whether her Social Security contributions are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) has ruled that, as these relate to management functions, such contributions are considered a deductible expense when determining net employment income.
Cuestión planteada Si sería deducible como gasto de los rendimientos del trabajo las cuotas satisfechas a la Seguridad Social.
Las funciones de administración en una entidad mercantil se califican como rendimientos del trabajo según el artículo 17.2.e) de la LIRPF. Por tanto, las cotizaciones al Régimen de Autónomos por el desempeño de funciones de consejera delegada son gastos deducibles conforme al artículo 19.1 y 19.2.a) de la Ley del IRPF. Estas cuotas pueden generar rendimientos negativos si no existen ingresos íntegros que superen el importe de las cotizaciones.
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