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A managing partner has enquired whether the exemption of their self-employed contributions under extraordinary measures must be taxed for IRPF purposes. The DGT has ruled that, as there is no obligation to contribute, these amounts constitute neither income nor an expense.
Cuestión planteada Si la exención de las cuotas del RETA en dichos supuestos debe considerarse como una renta a efectos del IRPF y si deben considerarse a su vez el importe de las cuotas exentas como gasto deducible y como rendimiento de trabajo satisfecho por la sociedad.
La exención de las cotizaciones al RETA derivada de la normativa de medidas extraordinarias no tiene incidencia en el IRPF. Al no existir obligación de pago, no se cumple el supuesto de obtención de renta del artículo 6 de la LIRPF. Por tanto, no son ni rendimiento íntegro ni gasto deducible, ni constituyen rendimiento de trabajo.
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