{"id":33188,"date":"2026-02-10T13:29:12","date_gmt":"2026-02-10T12:29:12","guid":{"rendered":"https:\/\/www.cinc.com\/el-tribunal-suprem-aclareix-que-no-es-obligatori-estar-dalta-al-reta-per-deduir-despeses-com-a-autonom-a-lirpf\/"},"modified":"2026-02-10T13:36:49","modified_gmt":"2026-02-10T12:36:49","slug":"el-tribunal-suprem-aclareix-que-no-es-obligatori-estar-dalta-al-reta-per-deduir-despeses-com-a-autonom-a-lirpf","status":"publish","type":"post","link":"https:\/\/www.cinc.com\/ca\/el-tribunal-suprem-aclareix-que-no-es-obligatori-estar-dalta-al-reta-per-deduir-despeses-com-a-autonom-a-lirpf\/","title":{"rendered":"El Tribunal Suprem aclareix que no \u00e9s obligatori estar d’alta al RETA per deduir despeses com a aut\u00f2nom a l’IRPF"},"content":{"rendered":"\n

Una sent\u00e8ncia recent de l’Alt Tribunal corregeix el criteri d’Hisenda i estableix que el dret a tributar com a activitat econ\u00f2mica dep\u00e8n de la naturalesa de l’activitat i no de l’afiliaci\u00f3 formal a la Seguretat Social.<\/strong><\/p>\n\n\n\n

El Tribunal Suprem ha dictat una sent\u00e8ncia que suposa un aspecte rellevant per a milers de professionals i aut\u00f2noms societaris. En la seva resoluci\u00f3, el tribunal dictamina que l’Ag\u00e8ncia Tribut\u00e0ria no pot denegar la qualificaci\u00f3 de “rendiments d’activitats econ\u00f2miques” -i, per tant, el dret a deduir despeses associades- pel simple fet que el contribuent no estigui donat d’alta de manera formal al R\u00e8gim Especial de Treballadors Aut\u00f2noms (RETA). <\/p>\n\n\n\n

Quin \u00e9s l’origen del conflicte?<\/h3>\n\n\n\n

El cas analitzat afecta un metge que, sent soci i administrador de la seva pr\u00f2pia societat (amb el control efectiu de la mateixa), percebia retribucions pels seus serveis professionals. El contribuent va declarar aquests ingressos com a rendiments d’activitats econ\u00f2miques en la declaraci\u00f3 de la renda, i es van aplicar les deduccions corresponents. <\/p>\n\n\n\n

Tot i aix\u00f2, l’Ag\u00e8ncia Tribut\u00e0ria (AEAT) ha recalculat la seva declaraci\u00f3, qualificant aquests ingressos com a “rendiments del treball”. L’argument d’Hisenda era que, en no estar el professional donat d’alta formalment al RETA, no complia els requisits legals per ser considerat aut\u00f2nom a efectes fiscals. Aquesta interpretaci\u00f3 impedia al contribuent deduir-se les despeses necess\u00e0ries per a lexercici de la seva professi\u00f3. <\/p>\n\n\n\n

Qu\u00e8 ha decidit el Tribunal Suprem sobre aix\u00f2?<\/h3>\n\n\n\n

El Tribunal Suprem ha rebutjat la tesi d’Hisenda. Segons els magistrats, el que exigeix \u200b\u200bla Llei de l’IRPF (article 27.1) no \u00e9s \u201cl’alta efectiva\u201d o el pagament de les quotes a la Seguretat Social, sin\u00f3 que el contribuent estigui obligat per llei<\/strong> a estar incl\u00f2s en aquest r\u00e8gim. <\/p>\n\n\n\n

La sent\u00e8ncia subratlla tres punts fonamentals:<\/p>\n\n\n\n

    \n
  1. La realitat de l’activitat sobre la forma: Si el contribuent compleix els requisits legals per estar al RETA (com tenir el control de la societat i realitzar activitats professionals), els seus ingressos s’han de tractar com a activitat econ\u00f2mica, independentment de si ha complert les obligacions administratives davant la Seguretat Social.<\/li>\n\n\n\n
  2. Independ\u00e8ncia normativa<\/strong>: L’incompliment d’una norma de Seguretat Social (no estar d’alta) ha de tenir les sancions pr\u00f2pies en aquest \u00e0mbit, per\u00f2 no pot condicionar autom\u00e0ticament la tributaci\u00f3 a l’IRPF ni eliminar el dret a les deduccions fiscals.<\/li>\n\n\n\n
  3. Dret a deducci\u00f3<\/strong>: En recon\u00e8ixer l’activitat com a econ\u00f2mica, el professional mant\u00e9 el dret a deduir totes les despeses que siguin necess\u00e0ries per obtenir els seus ingressos.<\/li>\n<\/ol>\n\n\n\n

    Per qu\u00e8 \u00e9s un precedent clau per al futur?<\/h3>\n\n\n\n

    Aquesta resoluci\u00f3 \u00e9s de vital import\u00e0ncia perqu\u00e8 unifica criteri i frena la pr\u00e0ctica de l’AEAT de reclassificar rendes per elevar-ne la c\u00e0rrega impositiva. A partir d’ara, Hisenda no podr\u00e0 utilitzar la manca d’alta a la Seguretat Social com a “drecera” per negar deduccions als professionals que realment operen com a aut\u00f2noms. <\/p>\n\n\n\n

    Tot i aix\u00f2, els experts adverteixen que aix\u00f2 no eximeix de l’obligaci\u00f3 d’estar donat d’alta al RETA. Encara que no afecti les deduccions de la Renda, la Seguretat Social podria continuar reclamant les quotes impagades i les sancions corresponents per la manca d’afiliaci\u00f3. <\/p>\n\n\n\n

    Si creieu que la vostra situaci\u00f3 s’assembla a la descrita en aquesta sent\u00e8ncia, poseu-vos en contacte amb l’Assessoria de CINC<\/a> i us aclarim els dubtes que pugueu tenir.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Una sent\u00e8ncia recent de l’Alt Tribunal corregeix el criteri d’Hisenda i estableix que el dret a tributar com a activitat econ\u00f2mica dep\u00e8n de la naturalesa de l’activitat i no de l’afiliaci\u00f3 formal a la Seguretat Social.<\/p>\n","protected":false},"author":493,"featured_media":33183,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[18,254],"tags":[76,269],"class_list":["post-33188","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assessoria","category-general","tag-assessoria","tag-reta"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.cinc.com\/wp-content\/uploads\/business-woman-hands-using-laptop-computer-placed-messy-office-desktop.webp","uagb_featured_image_src":{"full":["https:\/\/www.cinc.com\/wp-content\/uploads\/business-woman-hands-using-laptop-computer-placed-messy-office-desktop.webp",1920,1080,false],"thumbnail":["https:\/\/www.cinc.com\/wp-content\/uploads\/business-woman-hands-using-laptop-computer-placed-messy-office-desktop-150x150.webp",150,150,true],"medium":["https:\/\/www.cinc.com\/wp-content\/uploads\/business-woman-hands-using-laptop-computer-placed-messy-office-desktop-300x169.webp",300,169,true],"medium_large":["https:\/\/www.cinc.com\/wp-content\/uploads\/business-woman-hands-using-laptop-computer-placed-messy-office-desktop-768x432.webp",768,432,true],"large":["https:\/\/www.cinc.com\/wp-content\/uploads\/business-woman-hands-using-laptop-computer-placed-messy-office-desktop-1024x576.webp",960,540,true],"1536x1536":["https:\/\/www.cinc.com\/wp-content\/uploads\/business-woman-hands-using-laptop-computer-placed-messy-office-desktop-1536x864.webp",1536,864,true],"2048x2048":["https:\/\/www.cinc.com\/wp-content\/uploads\/business-woman-hands-using-laptop-computer-placed-messy-office-desktop.webp",1920,1080,false],"gform-image-choice-sm":["https:\/\/www.cinc.com\/wp-content\/uploads\/business-woman-hands-using-laptop-computer-placed-messy-office-desktop.webp",300,169,false],"gform-image-choice-md":["https:\/\/www.cinc.com\/wp-content\/uploads\/business-woman-hands-using-laptop-computer-placed-messy-office-desktop.webp",400,225,false],"gform-image-choice-lg":["https:\/\/www.cinc.com\/wp-content\/uploads\/business-woman-hands-using-laptop-computer-placed-messy-office-desktop.webp",600,338,false]},"uagb_author_info":{"display_name":"marti","author_link":"https:\/\/www.cinc.com\/ca\/author\/marti\/"},"uagb_comment_info":0,"uagb_excerpt":"Una sent\u00e8ncia recent de l'Alt Tribunal corregeix el criteri d'Hisenda i estableix que el dret a tributar com a activitat econ\u00f2mica dep\u00e8n de la naturalesa de l'activitat i no de l'afiliaci\u00f3 formal a la Seguretat Social.","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/users\/493"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/comments?post=33188"}],"version-history":[{"count":2,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33188\/revisions"}],"predecessor-version":[{"id":33192,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/posts\/33188\/revisions\/33192"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media\/33183"}],"wp:attachment":[{"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/media?parent=33188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/categories?post=33188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cinc.com\/ca\/wp-json\/wp\/v2\/tags?post=33188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}