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The DGT confirms that RETA contributions paid by a company on behalf of a partner constitute species or cash remuneration and must be included in the total remuneration for retention purposes, although they subsequently reduce the retention base.
Cuestión planteada Si las cuotas de autónomo que satisface una sociedad en beneficio de un socio, además de calificarse como retribución en especie, tienen la consideración de gasto deducible en el Impuesto sobre la Renta de las Personas Físicas de dicho socio, a los efectos de la confección del modelo 190 de retenciones.
El pago de las cuotas del RETA por parte de la sociedad al socio constituye una retribución del trabajo en especie o dineraria. Para calcular la base del tipo de retención, estas cuotas deben sumarse a la cuantía total de las retribuciones del trabajo. No obstante, dichas cotizaciones minorarán la cuantía total de las retribuciones conforme al artículo 83.3.b del RIRPF, debiendo constar en el modelo 190.
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