Doctrine by topic · DGT Observatory

Pluriactividad: 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

Settled doctrine High confidence 8 rulings · 2017–2025

Current position

RETA (Self-employed Regime) contributions, being a single fee for pluriactivity, may be deducted as an expense when determining net income from employment or from economic activity. Contributions to mutual societies alternative to RETA are deductible as an expense of the activity to the extent that they cover Social Security contingencies, subject to the limit of the maximum fee for common contingencies. The refund of said fees must be classified as income from the economic activity itself.

The DGT's position remains constant regarding the treatment of fee refunds as income from the economic activity. Regarding the deductibility of the single fee, the doctrine confirms the taxpayer's ability to choose between income from employment or income from economic activity. No changes in criterion are observed, but rather a reiteration of the flexibility in the imputation of expenses and the nature of income from refunds.

Turning points

  1. V0566-23

    Establishes the taxpayer's ability to decide whether to include the single fee in the net income from employment or in the income from economic activity.

  2. V0250-24

    Specifies the treatment of contributions to mutual societies alternative to RETA, limiting their deductibility as an expense of the activity to the portion covering Social Security contingencies.

Analysis based on 8 of 8 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

8

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