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A partner providing services to a company has enquired whether the company's payment of their Social Security contributions affects their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that if the company bears this cost, it is considered a benefit in kind, although the partner may still deduct these contributions as an expense.
Cuestión planteada Efectos que tiene en el Impuesto sobre la Renta de las Personas Físicas del consultante el abono por parte de la empresa de las cotizaciones a la Seguridad Social.
Si la sociedad satisface las cuotas del RETA del socio-trabajador asumiendo su coste, estas tendrán la consideración de retribución del trabajo en especie. En este caso, se debe efectuar el ingreso a cuenta correspondiente añadiéndolo al valor de la renta en especie. No obstante, dichas cotizaciones seguirán siendo un gasto deducible para el socio en la determinación de su rendimiento neto del trabajo.
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