Skip to content
Back to index
V2609-19 24 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

Self-employed social security contributions are recorded when accrued, unless the cash basis is chosen

A self-employed individual inquired about when social security contributions should be declared following a labour inspection. The DGT ruled that expenses must be recorded when they accrue, regardless of when they are actually paid.

The question raised

Temporal imputation in Personal Income Tax.

The DGT's ruling

Income from economic activities is imputed in accordance with Corporate Tax regulations, based on the accrual of income and expenses according to accounting standards. Therefore, RETA contributions and differences in contributions are imputed to the tax periods of their respective accruals. Regularization may be carried out through the rectification of the self-assessments of the corresponding periods. This is applicable unless the taxpayer has opted for the cash basis criterion.

Book your free first meeting