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V3049-18 28 November 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimiento neto del trabajo

Contributions to the Special Agreement and RETA are deductible expenses from employment income

The inquirer asks whether contributions to their Special Agreement and RETA fees paid by their company are deductible. The DGT rules that Special Agreement contributions are deductible and that RETA fees paid by the company constitute deductible benefits in kind.

The question raised

Possibility of considering the amount of contributions made to the Social Security under the signed Special Agreement and the contribution to the special regime for Self-Employed Workers (RETA) as a deductible expense from employment income.

The DGT's ruling

Contributions to the Special Agreement with the Social Security are tax-deductible expenses from employment income. The RETA contributions paid by the company to the partner-employee are considered remuneration in kind or in cash. These RETA contributions are also considered deductible expenses for the taxpayer pursuant to the Personal Income Tax Law (LIRPF).

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