Doctrine by topic · DGT Observatory

Social Security Contributions: 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

Settled doctrine High confidence 23 rulings · 2014–2025

Current position

Social Security contributions derived from active retirement are attributed to self-employed economic activity as a deductible expense. The refund of contributions, whether due to excess payment or multi-activity, are classified as income from the economic activity itself. The temporal imputation of this income follows the accrual basis or the cash basis according to the taxpayer's option.

The DGT's position remains constant in classifying RETA (Special Regime for Self-Employed Workers) contributions and their refunds as elements linked to economic activity. Recent rulings have specified the nature of income from contribution refunds and the attribution of expenses in cases of active retirement, without altering the established doctrinal basis.

Turning points

  1. V0521-23

    Specifies that Social Security contributions for active retirement must be attributed to the economic activity and not to pension income.

  2. V1434-25

    Establishes that the refund of contributions due to multi-activity is income from the economic activity, following the temporal imputation rules of Corporate Tax (IS) or the cash basis.

Analysis based on 21 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
V2597-18 25 Sept 2018

Company payment of RETA contributions treated as benefits in kind

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especierégimen especial de trabajadores autónomosimputación temporalrendimientos del trabajocuotas de la seguridad social LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V2528-18 18 Sept 2018

Company payment of RETA contributions is considered a benefit in kind for the partner

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especierendimiento del trabajocuotas de la seguridad socialrégimen especial de trabajadores autónomosrendimiento neto del trabajo LIRPF — Ley 35/2006 del IRPF art. 19LIRPF — Ley 35/2006 del IRPF art. 42.1
Affects CompanyExpat · Non-residentIndividual
V0641-17 14 Mar 2017

Company payment of RETA social security contributions treated as benefits in kind

SG de Impuestos sobre la Renta de las Personas Físicas
retribución en especierégimen especial de trabajadores autónomosimputación temporalrendimientos del trabajocuotas de la seguridad social LIRPF — Ley 35/2006 del IRPF art. 14.1LIRPF — Ley 35/2006 del IRPF art. 19.2.a
Affects CompanyExpat · Non-residentIndividual

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