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A query was raised regarding whether it is correct to include Social Security contributions as a deductible expense in the withholding certificate when the payer has not deducted them from the employee. The Directorate-General for Taxes (DGT) responds that it is not appropriate to include such amounts if they have not been applied to the worker.
Cuestión planteada Se pregunta si es correcta la inclusión en el certificado de retenciones de las cotizaciones a la Seguridad Social como gasto deducible cuando no se han descontado.
Las cotizaciones a la Seguridad Social solo pueden considerarse gasto deducible respecto a la aportación de los trabajadores que se descuenta de sus retribuciones. Si el empresario no realiza el descuento en el momento de la retribución, queda obligado a ingresar la totalidad de las cuotas a su cargo, lo que implica que no se produce un gasto para el trabajador. Por tanto, al no incidir en el rendimiento neto, no deben incorporarse ni al modelo 190 ni a la certificación de retenciones.
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