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An administrator and shareholder of a company inquired about the tax treatment of RETA contributions paid by the company on his behalf following a Social Security error. The DGT ruled that such payments constitute a benefit in kind and must be attributed to the period in which they are settled.
Question raised: Consideration of the payment of contributions as remuneration in kind and temporal imputation.
The RETA contributions paid by the commercial company to the administrator constitute remuneration in kind. These contributions are a deductible expense for determining net employment income. The temporal imputation of said contributions is carried out in the tax period in which they are liquidated by the General Social Security Treasury.
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