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V3072-16 4 July 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos netos del trabajo

RETA contributions are deductible when determining net employment income

A query was raised regarding whether contributions to the Special Regime for Self-Employed Workers (RETA) are deductible. The Directorate General for Taxes (DGT) has ruled that they are deductible for the purpose of determining net employment income.

The question raised

Deductibility of the contributions paid.

The DGT's ruling

The contributions to the Special Regime for Self-Employed Workers (RETA) are considered deductible expenses for the determination of net income from employment. This is because Article 19.2.a) of Law 35/2006 considers social security contributions or mandatory general mutual funds for civil servants as such.

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