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In 2015, a company paid the Social Security contributions (RETA) for a shareholder covering the period 2012-2014. The DGT has ruled that this payment constitutes a benefit in kind and must be attributed to the 2015 tax year.
Cuestión planteada Consideración del pago de las cuotas como retribución en especie e imputación temporal.
El pago de las cuotas del RETA por parte de la sociedad a los socios constituye una retribución del trabajo en especie. Según el artículo 14.1.a) de la LIRPF, estos rendimientos deben imputarse al periodo impositivo en que sean exigibles por el perceptor, lo que en este caso es el año 2015.
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