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Self-employment fee calculation system. 

First consultation of the DGT

The year 2023 has begun marked by the new contribution regulation for the self-employed based on their full annual income and not in a fixed manner, as was being done in the Special Regime for Self-Employed Workers or Self-Employed Social Security (RETA)

The new article 308 of the General Social Security Law establishes that “all self-employed workers included in this special regime will contribute based on the annual income obtained in the exercise of their economic, business or professional activities, and must choose the basis of corresponding monthly contribution based on your forecast of annual net returns, within the general table established in the respective General State Budget Law and limited by a minimum contribution base in each of its sections and by a maximum base in each section for each year, although with the possibility, when they anticipate that their returns will be lower than the minimum interprofessional salary on an annual basis, of choose quote base within a reduced table. The bases chosen will be provisional, until they are regularized based on the annual returns obtained and communicated by the Tax Administration from the following year with respect to each self-employed worker. 


From the point of view of the General Directorate of Taxes

For its part, the General Directorate of Taxes has already spoken in relation to this new system and in relation to the deductibility of Social Security expenses to obtain the net income that will serve as the basis for calculating the self-employed contribution.  

What do we highlight about the Consultation? 

“With regard to Income Tax, and the consideration as a deductible expense from work income of the contributions paid to Social Security, the article 19 of Law 35/2006, of November 28, of the Personal Income Tax and partial modification of the laws on Corporate Taxes, on Non-Resident Income and on Wealth (BOE of November 29) establishes: 

1. The net performance of the work will be the result of reducing the full performance by the amount of the deductible expenses. 

Only the following will be considered deductible expenses: 

to) Contributions to Social Security or to mandatory general mutual societies for civil servants

It should be remembered that the deductibility of an expense is in turn conditioned, among other requirements, to it being duly justified by the original of the invoice or substitute document and recorded in the accounting or in the record books that, as a matter of obligation, must carry taxpayers who carry out economic activities, provided that, as indicated, they determine their net return in the direct estimation regime, in any of its modalities. 

Once these requirements are met, the fees paid to the RETA for the economic activity carried out will have the nature of deductible expenses for the calculation of the income from said economic activity. 

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In accordance with the new RETA contribution system, despite the fact that the regularization carried out in the subsequent year results in different amounts depending on the actual returns obtained, the amounts paid in RETA fees in the previous year, in accordance with the stated quotation system, cannot be estimated as amounts incorrectly satisfied, since they correspond to those legally required, as the Law establishes that a first payment is made based on the estimated returns, proceeding in the following year to make an additional payment or a refund based on the actual returns. 

Therefore, these are legally due amounts calculated in the previous year, The presentation of a rectification of self-assessment or of a complementary declaration will not proceed with respect to the declaration made in said previous year, in the event that the regularization carried out in the following year results in an additional amount to be paid or an amount to be returned, respectively, as RETA quotas. 

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The additional amount to be paid by the taxpayer in the following year must be treated as a higher deductible expense for Social Security contributions corresponding to that year; and the amount to be returned by the taxpayer, as a reduction of the expense of the year for contributions paid to Social Security and, in the event that the amount to be returned exceeds the contributions paid to Social Security, the amount of the excess of the amount to be returned over the contributions paid must be reflected as higher performance, this treatment being applicable both in the case that the payment of the RETA fees constitutes a deductible expense for determining the net return of the economic activity in direct estimation, and in the case that it is a deductible expense of the work performance". 

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