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V2121-25 11 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retribución en especie

Contributions paid by a company to a partner are deemed species or cash remuneration and must be included in Form 190

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.

The question raised

Whether the self-employment contributions paid by a company for the benefit of a partner, in addition to being classified as remuneration in kind, are considered a deductible expense in the Personal Income Tax of said partner, for the purposes of preparing Form 190 withholdings.

The DGT's ruling

The payment of RETA contributions by the company to the partner constitutes remuneration in kind or in cash. To calculate the withholding tax base, these contributions must be added to the total amount of employment remuneration. However, said contributions shall reduce the total amount of remuneration pursuant to Article 83.3.b of the RIRPF, and must be reported in Form 190.

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