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A query was raised regarding the treatment of RETA (Self-Employed Regime) contribution regularisations based on the previous year's actual income for Personal Income Tax (IRPF) purposes. The Directorate-General for Taxes (DGT) ruled that provisional payments are legally due and that any adjustments (additional payments or refunds) must be attributed to the tax year in which the regularisation occurs.
Cuestión planteada Tratamiento en el IRPF de la regularización de las cuotas del RETA satisfechas en el ejercicio anterior, prevista en el nuevo sistema de cotización establecido en el artículo 308 del texto refundido de la Ley General de la Seguridad Social.
Las cuotas del RETA pagadas provisionalmente no son cantidades incorrectamente satisfechas, sino legalmente debidas según el nuevo sistema de cotización. Si la regularización genera un pago adicional, este debe tratarse como un mayor gasto deducible en el ejercicio de la regularización. Si genera una devolución, se trata como una minoración del gasto del ejercicio o, si el exceso supera las cuotas satisfechas, como un mayor rendimiento. Este criterio aplica tanto para rendimientos de actividades económicas en estimación directa como para rendimientos del trabajo.
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