Doctrine by topic · DGT Observatory

Corporate Sole Trader: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Refined position High confidence 8 rulings · 2021–2024

Current position

The refund of excess contributions in Corporate Tax (IS) is imputed as income in the period in which the right to the refund is recognized. In Personal Income Tax (IRPF), if the contributions were included as an expense and benefit in kind, the refund requires the rectification of the tax returns for the corresponding fiscal years. Regarding Value Added Tax (IVA), liability depends on the existence of a relationship of subordination or independence of the shareholder vis-à-vis the company.

The DGT's position shows a clear distinction between the treatment in Corporate Tax (IS) and Personal Income Tax (IRPF) regarding the refund of contributions. Initially, rulings suggested imputing the refund in the fiscal year the right was recognized, but it was subsequently established that for IRPF, the fiscal year in which they were deducted must be rectified. No evolution is observed in the refund criterion itself, but rather a clarification of the difference between taxes.

Turning points

21 May 2021 V1495-21

Introduces the obligation to rectify the tax returns of the corresponding fiscal years when the refund affects contributions included as income in kind.

Analysis based on 8 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8

V0511-24 8 Apr 2024

VAT applicability to services provided by a shareholder to their company depends on independence or subordination

SG de Impuestos sobre el Consumo

autónomo societariosujeto pasivorelación de subordinaciónriesgo económicoordenación de medios propios LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V0577-23 10 Mar 2023

Choice of deductibility for RETA contributions as employment income or business activity expenses

SG de Impuestos sobre la Renta de las Personas Físicas

pluriactividadrendimiento neto del trabajorendimiento neto de la actividad económicacuotas de la seguridad socialautónomo societario LIRPF — Ley 35/2006 del IRPF art. 19LIRPF — Ley 35/2006 del IRPF art. 28.1

Affects CompanyExpat · Non-residentIndividual

V3176-21 22 Dec 2021

Withholding tax depends on whether the payer is a withholding obligor in the exercise of their activity

SG de Impuestos sobre la Renta de las Personas Físicas

retención a cuentarendimientos de actividades profesionalesobligado a retenerautónomo societarioingreso a cuenta LIRPF — Ley 35/2006 del IRPF art. 99.2LIRPF — Ley 35/2006 del IRPF art. 99.4

Affects CompanyExpat · Non-residentIndividual

V2887-21 18 Nov 2021

Refund of excess social security contributions for corporate self-employed must be recorded in the years they were treated as expenses

SG de Impuestos sobre las Personas Jurídicas

autónomo societarioretribución en especieimputación temporaldevolución de ingresos indebidosbase imponible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11

Affects CompanyExpat · Non-residentIndividual

V1495-21 21 May 2021

Refund of self-employed contributions via flat-rate scheme must be attributed to the years they were paid

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajo en especietarifa planaautónomo societarioimputación temporalrectificación de autoliquidación LIRPF — Ley 35/2006 del IRPF art. 14LGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V0855-21 12 Apr 2021

Refund of social security contributions for corporate self-employed individuals under the flat rate scheme is taxed as business income

SG de Impuestos sobre la Renta de las Personas Físicas

autónomo societariotarifa planarendimientos de actividades económicasdevolución de ingresos indebidosimputación temporal LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 28.1

Affects CompanyExpat · Non-residentIndividual

V0568-21 11 Mar 2021

Refund of self-employed contributions via flat-rate scheme is taxable as income from economic activity

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos de actividades económicasautónomo societariotarifa planadevolución de ingresos indebidosimputación temporal LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 28.1

Affects CompanyExpat · Non-residentIndividual

V0360-21 25 Feb 2021

Refund of self-employed contributions under flat-rate scheme taxed as income from economic activity

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos de actividades económicastarifa planaautónomo societariodevolución de cotizacionesimputación temporal LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIRPF — Ley 35/2006 del IRPF art. 28.1

Affects CompanyExpat · Non-residentIndividual

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