Doctrine by topic · DGT Observatory

Self-Employed Contributions: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Refined position High confidence 16 rulings · 2014–2024

Current position

RETA contributions are not a deductible expense for income from employment (IRPF), but must be considered a deductible expense for the calculation of the net income from economic activity. In the case of benefits for cessation of activity, the gross income includes both the benefit received and the amount of the contributions paid by the managing body. For members of cooperatives, the payment of contributions is a deductible expense for income from employment.

The DGT's position has maintained the deductibility of contributions as long as there is a correlation with the activity, but has specified their nature depending on the case. It has been clarified that, when the company assumes the cost on behalf of the member, these contributions qualify as benefits in kind and are deductible for determining income from employment. Recently, it has been distinguished that in benefits for cessation of activity, the contributions form part of the gross income.

Turning points

  1. V0085-17

    Establishes that if the company assumes the cost of the worker-member's RETA contributions, these are classified as benefits in kind from employment income.

  2. V2650-24

    Specifies that in the benefit for cessation of activity, the gross income includes the amount of the contributions paid by the managing body.

Analysis based on 15 of 16 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

16

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact