Skip to content
Back to index
V2528-18 18 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · retribución en especie

Company payment of RETA contributions is considered a benefit in kind for the partner

A company has enquired whether the payment of RETA (Special Regime for Self-Employed Workers) contributions for its managing partners should be treated as a benefit in kind. The Directorate General for Taxes (DGT) has ruled that if the company bears the cost of these contributions, they constitute a benefit in kind for the employee.

The question raised

Consideration of the payment of RETA contributions as remuneration in kind.

The DGT's ruling

The payment of RETA contributions by the company to its working partners constitutes remuneration in kind. These contributions shall be a deductible expense for the partner to determine their net income from employment, regardless of whether the entity acts as a payment intermediary or bears the cost.

Book your free first meeting