The figure of the community of goods It is frequently used by groups of people who decide to come together to develop an economic activity.. In the case of the community members who are registered in the Special Regime for Self-Employed Workers (Initial), doubt arises about the deductibility of RETA fees paid by the community in the personal income tax (IRPF). Next, we will analyze the deductibility of these fees in both taxes based on a consultation made to the General Directorate of Taxes.
Are the RETA fees paid by a community of assets deductible in personal income tax??
The organization points out that Communities of property and civil societies are not taxpayers of personal income tax., but rather they are configured as a group of people who are attributable to the income generated in the entity. In this case, If the community members develop an economic activity through the community of property, The income they receive for their work in the entity will not be considered income from work., but a part of its performance of economic activity. Therefore, These amounts will not constitute a deductible expense for determining the net income of the economic activity of the community of goods., nor the Social Security contributions paid by the community (because both amounts constitute a greater participation of the community members in the net performance of the community), but the community members will be able to reduce the performance of the economic activity attributable to them in the amount of those contributions.
Tax Treatment of RETA Fees
Therefore, social security contributions derived from the Special Regime for Self-Employed Workers (Initial) that the members of the community of property incur for carrying out the activity, They should not be included as an expense in it, but they can reduce the net return attributed to each community member. They will be included in the fractional payment of the members of the entity (model 130).
Besides, the community members will include the net return attributed by the community of goods in the model 100, annual income tax return, deducting own expenses derived from the activity, provided that they can be justified before the Tax Administration.
It is important to take these tax considerations into account when managing a community of property and complying with the corresponding tax obligations.. In case of doubts or particular situations, our expert advisors in Community of Property They will advise you on compliance with your tax obligations.
