Author:
Miriam Sánchez González
Deductible in the IRPF of the Mutuality and RETA contributions of a lawyer who is also an administrator.
Is the contribution of the Mutualidad and RETA deductible in the IRPF when I am not only a lawyer but also a corporate administrator and property administrator?
The Directorate General of Taxes by means of a binding consultation (V0250-24) dated February 29, 2024, studies the possibility of the deduction in the IRPF of the contributions to the Mutualidad de la Abogacía, as an alternative regime to the RETA for the activity of lawyer, and the contributions of the RETA for his condition of corporate administrator and his activity as property administrator.
Let us see below the requirements and conditions of applicability of this deduction for each of the activities described in the consultation: law, corporate administrator and professional activity of property administrator.
In which activity do I deduct the RETA fee?
In relation to the deductibility or not of the RETA quotas, the social security regulations establish the obligatory nature of declaring the pluriactivity in the Special Regime of Self-Employed Workers, so that being so, to determine the incidence of this expense in the IRPF we must take into account that these quotas respond to the registration in this regime exercising more than one activity. That is to say, that its deductibility in the IRPF will be able to be realized either in the determination of the yield of the work for its remunerations like administrator of the company or in the determination of the net yield of the economic activity of property administrator.
In short, being obligatory to contribute in the RETA for having the condition of company administrator and for exercising the activity of property administrator, it will be the taxpayer the one who will determine where to incorporate the RETA quota, whether in his work income or in his income from economic activities.
In this sense, the expense for the RETA fees will be deductible either in the work income for the condition of corporate administrator or in the economic activity income for the development of the professional activity of property administrator, at the choice of the taxpayer.
What about contributions to the Mutualidad de la Abogacía?
The amounts paid by practicing professionals not integrated in the RETA for which the mutual benefit fund acts as an alternative to the RETA are considered as a deductible expense of the activity:
- Only in the part whose purpose is to cover contingencies covered by Social Security and,
- With the limit of the maximum contribution for common contingencies established in each fiscal year in the RETA.
What happens to the excess paid to the Mutualidad in excess of the above limits?
Well, on the excess contributed, we will be able to apply the reduction for contributions to social welfare systems provided for in the IRPF in the part that has as its object the coverage of retirement contingencies, total and permanent incapacity for the usual professional or absolute and permanent for all work and severe disability, death, severe dependency or severe disability. This reduction, which is applicable to contributions to pension plans, has an annual limit of €1,500.
In short, the expense of the mutual fund will be deductible in the activity of the legal profession with the maximums marked in the RETA and the excess paid could be entitled to a reduction in the IRPF.
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