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RETA: 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 11 rulings · 2018–2025

Current position

RETA (Unified Social Security Contributions for Self-Employed Workers) quotas paid by a company to a partner are considered remuneration in kind or in cash. For the calculation of withholding tax, these quotas are added to the total amount of remuneration for work and then reduced according to article 83.3.b of the RIRPF (Regulation of the Personal Income Tax Law). In the case of self-employed individuals with multiple activities, the single quota may be deducted as an expense from the net income of work or from the economic activity.

The DGT's position remains constant regarding the treatment of quotas as remuneration in kind when paid by the company. Clarifications have been added regarding the deductibility of the single quota in cases of multiple activities and regarding the nature of temporary disability benefits. No changes in criterion are observed, but rather clarifications on specific scenarios such as the exemption due to extraordinary measures.

Turning points

  1. V0566-23

    Clarifies that when there is an obligation to contribute for more than one activity, the taxpayer may choose whether the single quota is integrated into the income from work or from the economic activity.

  2. V1096-23

    Establishes that temporary disability benefits include the RETA contributions paid by the mutual insurance company and that these are deductible under the direct estimation method.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V2108-18 17 Jul 2018

RETA contributions are deductible as a business expense

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento netoestimación directa simplificadaretagasto deduciblecorrelación con los ingresos LIRPF — Ley 35/2006 del IRPF art. 28.1LIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual

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