Doctrine by topic · DGT Observatory

Self-employed Income 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 8 rulings · 2016–2020

Current position

RETA contributions are a deductible expense for determining net employment income when dealing with partners, administrators, or members of cooperatives. If the entity assumes the cost of the contributions, these are considered remuneration in kind for the beneficiary. In the case of extraordinary contribution exemption measures, since there is no obligation to pay, they are considered neither gross income nor a deductible expense.

The DGT's position remains constant regarding the deductibility of RETA contributions for partners and administrators, even when the company assumes the cost as remuneration in kind. The evolution shows precision regarding temporal imputation based on accrual and a clarification regarding the non-existence of tax effects during periods of contribution exemptions due to extraordinary measures.

Turning points

15 February 2019 V0317-19

Establishes that if the company assumes the cost of the RETA contributions of its partner-workers, these are considered remuneration in kind for employment.
20 October 2020 V3130-20

Determines that the exemption from contributions due to extraordinary measures has no impact on IRPF (Personal Income Tax), as the absence of an obligation to pay means there is neither income nor a deductible expense.

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

Rulings on this topic

8

V3130-20 20 Oct 2020

RETA contributions exempt due to COVID-19 measures are neither IRPF income nor deductible expenses

SG de Impuestos sobre la Renta de las Personas Físicas

rentacuotas renta autónomosrendimientos de trabajoexencióngasto deducible LIRPF — Ley 35/2006 del IRPF art. 6LGT — Ley 58/2003 General Tributaria art. 88

Affects CompanyExpat · Non-residentIndividual

V1877-20 10 Jun 2020

Deferred RETA contributions must be attributed to the relevant tax year, not the year of payment

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajocuotas renta autónomosimputación temporalgastos deduciblesadministrador de sociedades LIRPF — Ley 35/2006 del IRPF art. 14.1.aLIRPF — Ley 35/2006 del IRPF art. 17.2.e

Affects CompanyExpat · Non-residentIndividual

V3263-19 27 Nov 2019

Company payment of self-employed social security contributions to an administrator constitutes benefits in kind

SG de Impuestos sobre la Renta de las Personas Físicas

retribución en especierentas del trabajocuotas renta autónomosrendimiento netogastos deducibles LIRPF — Ley 35/2006 del IRPF art. 42.1LIRPF — Ley 35/2006 del IRPF art. 43.2

Affects CompanyExpat · Non-residentIndividual

V1631-19 1 Jul 2019

Self-employed contributions paid by a cooperative are deductible as employment expenses

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajosocio cooperativistacuotas renta autónomosretribución en especiegasto deducible LIRPF — Ley 35/2006 del IRPF art. 19.2.aLIRPF — Ley 35/2006 del IRPF art. 27.1

Affects CompanyExpat · Non-residentIndividual

V0317-19 15 Feb 2019

Company payment of RETA contributions treated as benefits in kind for partners

SG de Impuestos sobre la Renta de las Personas Físicas

retribución en especierendimiento del trabajocuotas renta autónomosgasto deduciblesocios-trabajadores LIRPF — Ley 35/2006 del IRPF art. 19LIRPF — Ley 35/2006 del IRPF art. 42.1

Affects CompanyExpat · Non-residentIndividual

V0971-18 16 Apr 2018

Salary and self-employed contributions for a child are deductible if business activity requirements are met

SG de Impuestos sobre la Renta de las Personas Físicas

estimación directa simplificadarendimiento netogasto deduciblecuotas renta autónomoscorrelación con los ingresos LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

V2520-17 5 Oct 2017

RETA contribution differences must be attributed to the period in which they accrued, unless the cash basis is elected

SG de Impuestos sobre la Renta de las Personas Físicas

imputación temporaldevengorendimientos de actividades económicasrectificación de autoliquidacióncriterio de cobros y pagos LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11.1

Affects CompanyExpat · Non-residentIndividual

V2202-16 23 May 2016

Salaries and self-employed contributions paid to a child are deductible if linked to the business activity

SG de Impuestos sobre la Renta de las Personas Físicas

estimación directa simplificadarendimiento netogasto deduciblecorrelación con los ingresoscuotas renta autónomos LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

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