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A query was raised regarding whether the exemption from RETA (Self-Employed Regime) contributions resulting from COVID-19 regulations should be taxed as income or deducted as an expense. The Directorate General for Taxes (DGT) ruled that it has no impact on Personal Income Tax (IRPF) as it does not constitute the receipt of income.
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.
La exención de las cotizaciones al RETA, configurada como una inexistencia de obligación o exención, no tiene incidencia en el IRPF. Al no corresponder a ninguno de los supuestos de obtención de renta del artículo 6 de la LIRPF, no tiene naturaleza de rendimiento íntegro ni de gasto deducible.
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