Las FEES OF THE SPECIAL REGIME OF AUTONOMOUS WORKERS (Initial) They are a fiscal obligation that self -employed in Spain must meet. These installments are used to finance social security and provide social protection to self -employed.
Are the challenges quotas deductible?
First of all, It is important to highlight that The challenge fees are deductible expenses in the Income Tax of natural persons (IRPF) For self -employed that directly satisfy them. These freelancers can be deducted these installments of their income in the income statement, which reduces the tax base.
Regarding Corporation Tax, Consider that any accounting expense will be tax deductible provided that it meets the legally established requirements, this is, Accounting registration, Imputation in accordance with accrual, correlation of income and expenses and documentary justification, And of course, that is not considerate for fiscally deductible spending.
Regarding the remuneration of the partners for the work carried out, will be deductible in the IS, provided that it meets the aforementioned requirements and that said expense constitutes remuneration other than the corresponding ones as administrator. Therefore, If all the requirements are met, The quota of the partners in the reta in general will be deductible.
Nevertheless, when A company assumes the payment of the challenges instead of the partners, The question about the deductibility of these expenses in the Corporation Tax arises (IS) And in the Income Tax of natural persons (IRPF).
So, Can a society deduct the quotas of the reta?
As a general rule, When a society directly pays the reef quota, It will be considered as a kind in kind. The partner will integrate this amount into the tax base of the IRPF as a work performance plus the entry into account made by the company.
On the contrary, If the company pays the partner said amount so that this pays the amount to social security, It will be considered a monetary remuneration in the partner's work yields, discounted the corresponding payment on account (retention).
Article 19.2.A) of the IRPF Law, Consider the spending of the challenges for the determination of net returns of work as deductible. You will be considered deductible work yield, As if they are the partners who directly assume the payment. In turn, society The expense may be deducted as a compensation to the staff in the Corporation Tax, provided that the partner has been included as a compensation.
On the other hand, The binding consultation V0356-13, He says that if the management functions are absorbed by the functions of administrator and these are free, according to the statutes of the company, The satisfied remuneration should be considered as consideration of senior management work performed, so it would be a liberality to receive an amount greater than the statutory planned, therefore, It will not be fiscally deductible For society in the Corporation Tax.
However, When the partner receives its own remuneration from ordinary work for the fulfillment of the company's corporate purpose and is not liberalities, will be considered fiscally deductible spending for society, as long as the legally established requirements are met.
Even in the cases that the administrator, It is not paid, The General Directorate of Taxes (DGT) allows the deductibility of autonomous fees in IRPF, due to the obligation to quote. In this sense, The DGT, In the binding consultation V1783-19, It shows that autonomous fees will be deductible in IRPF regardless of the position of administrator is not paid, allowing even declaring a negative performance in your income and being able to compensate for these negative results with other yields obtained in the general taxable base of the exercise.
In any case, It is recommended Maintain adequate documentation and accounting records that support the payment of these installments and the labor relationship between society and its partners. This will facilitate the justification of the deductibility of these expenses in case of a review by the Tax Administration.
Conclusion
It is important to highlight that Each case can be different and that consultation with a specialized tax advisor is essential to determine the specific deductibility in each situation.
In Vázquez and Manchón we have extensive experience in these procedures.
