{"id":10418,"date":"2023-10-31T14:29:52","date_gmt":"2023-10-31T12:29:52","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/noticies\/rm-assessors\/els-administradors-socials-i-el-reta-pluriactivitat-retribucio-en-especie\/"},"modified":"2023-10-31T14:29:52","modified_gmt":"2023-10-31T12:29:52","slug":"els-administradors-socials-i-el-reta-pluriactivitat-retribucio-en-especie","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/en\/els-administradors-socials-i-el-reta-pluriactivitat-retribucio-en-especie\/","title":{"rendered":"Els administradors socials i el RETA. Pluriactivitat. Retribuci\u00f3 en esp\u00e8cie."},"content":{"rendered":"<div class=\"summary\">\n<h5>L&#8217;administrador social que treballi per una societat i en tingui el control efectiu haur\u00e0 d&#8217;estar d&#8217;alta en el Regim especial de treballadors aut\u00f2noms de la Seguretat Social (RETA). En el cas que aquest administrador\u00a0 tingui a m\u00e9s una activitat econ\u00f2mica al seu nom haur\u00e0 de pagar una sola quota i podr\u00e0 decidir si se la desgrava dels rendiments del treball que rebi de la societat o del rendiment de la seva activitat econ\u00f2mica. Si la quota del RETA la paga la societat, el seu import s&#8217;haur\u00e0 d&#8217;imputar a l&#8217;administrador social com a retribuci\u00f3 en esp\u00e8cie.<\/h5>\n<h3><strong>En quin cas s&#8217;ent\u00e9n que un administrador social t\u00e9 el control efectiu d&#8217;una societat ?<br \/>\n<\/strong><\/h3>\n<p>En qualsevol d&#8217;aquests tres casos:<\/p>\n<ul>\n<li>Quan sigui <strong>titular<\/strong> d\u2019almenys <strong>1\/3 <\/strong>del capital social.<\/li>\n<li>Quan sigui titular d\u2019almenys la <strong>meitat del capital social juntament amb els familiars <\/strong>amb qui convisqui.<\/li>\n<li>Quan sigui titular d\u2019almenys un <strong>25%\u00a0<\/strong> del capital social si tingu\u00e9s atribu\u00efdes funcions de <strong>direcci\u00f3 o ger\u00e8ncia<\/strong>.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Que ha de fer l&#8217;administrador social que a m\u00e9s de tenir en control efectiu d&#8217;una societat faci un altra activitat econ\u00f2mica per compte propi ?<\/h3>\n<ul>\n<li><strong>Seguretat Social<\/strong>: En cas de pluralitat d&#8217;activitats, hi ha d&#8217;haver una alta \u00fanica en el RETA, sense perjudici de l&#8217;obligaci\u00f3 de declarar totes les activitats.<\/li>\n<li><strong>Impost sobre la renda de les persones f\u00edsiques (IRPF)<\/strong> Quan un contribuent que desenvolupa una activitat econ\u00f2mica, es determina el seu rendiment en estimaci\u00f3 directa, i percep, a m\u00e9s, rendiments del treball com a administrador d&#8217;una societat, la<em><a href=\"https:\/\/petete.tributos.hacienda.gob.es\/consultas\/?num_consulta=V0577-23\"><span style=\"color: #ff0000;\"> Direcci\u00f3 General de Tributs (DGT)<\/span><\/a><\/em>estableix que el contribuent podr\u00e0 decidir si es minoren en els rendiments del treball o en els rendiments de l&#8217;activitat econ\u00f2mica.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div class=\"content\">\n<h3><strong>Qu\u00e8 succeeix quan les quotes s\u00f3n assumides per la societat?<\/strong><\/h3>\n<p>En el cas de l&#8217;administrador que tingui el control efectiu de la societat, \u00e9s el mateix administrador qui s&#8217;ha de fer c\u00e0rrec a t\u00edtol personal del pagament de la cotitzaci\u00f3 al RETA.<\/p>\n<p>No obstant aix\u00f2, \u00e9s molt habitual que aquesta quota d&#8217;aut\u00f2noms es carregui en el compte bancari de la societat sense que l&#8217;administrador\/soci la restitueixi.<\/p>\n<p>En aquest cas, quan l&#8217;empresa paga aquestes quotes de cotitzaci\u00f3 dels administradors llavors aquest import es considerar\u00e0 com una retribuci\u00f3 en esp\u00e8cie.<\/p>\n<p>Aquestes quotes del RETA tenen la consideraci\u00f3 de despesa dedu\u00efble per a la determinaci\u00f3 dels rendiments nets del treball.<\/p>\n<p>En incloure la quota d&#8217;aut\u00f2noms com un rendiment en esp\u00e8cie de l&#8217;administrador\/soci, la despesa per la quota de la Seguretat Social en el RETA que assumeix l&#8217;empresa \u00e9s dedu\u00efble per a l&#8217;empresa en l&#8217;impost sobre societats com a despesa de personal i dedu\u00efble per a l&#8217;administrador\/soci en l&#8217;IRPF com a cotitzacions a la Seguretat Social.<\/p>\n<p><a href=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_17.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"size-medium wp-image-2199\" src=\"https:\/\/blog.rm-assessors.com\/wp-content\/uploads\/2017\/06\/RM_Assessors_Foto_17-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" \/><\/a><\/p>\n<\/div>\n<h3><span style=\"color: #3366ff;\"><em><strong>Som assessors laborals i de la Seguretat Social. Consulteu-nos sense comprom\u00eds trucant al 972 208 258, o per correu electr\u00f2nic adre\u00e7at a info@rm-assessors.cat.<\/strong> <\/em><\/span><\/h3>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;administrador social que treballi per una societat i en tingui el control efectiu haur\u00e0 d&#8217;estar d&#8217;alta en el Regim especial de treballadors aut\u00f2noms de la Seguretat Social (RETA). En el cas que aquest administrador\u00a0 tingui a m\u00e9s una activitat econ\u00f2mica al seu nom haur\u00e0 de pagar una sola quota i podr\u00e0 decidir si se la [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7293,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[21,41,11],"tags":[2655,2656,2657],"class_list":["post-10418","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-laboral","tag-administradors-socials-reta","tag-pluriactivitat-administradors-socials","tag-retribucio-especies-reta"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Els administradors socials i el RETA. 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