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V1813-14 9 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · estimación objetiva

Self-employed social security contributions cannot be deducted under the objective estimation regime

A taxpayer operating a café under the objective estimation method has enquired whether social security contributions can be deducted. The Directorate General of Taxes (DGT) has ruled that under this regime, expenses cannot be deducted, with the exception of depreciation.

The question raised

Deductibility, as an activity expense, of the contributions paid to the Social Security special regime for self-employed workers.

The DGT's ruling

In the calculation of net income using the objective estimation method, no expense may be expressly deducted, with the sole exception of depreciation of tangible and intangible assets. Therefore, contributions to the special regime for self-employed workers are not deductible under this method.

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