{"id":3479,"date":"2019-04-18T08:38:20","date_gmt":"2019-04-18T06:38:20","guid":{"rendered":"https:\/\/www.rm-assessors.cat\/com-es-declara-la-seguretat-social-els-autonoms-o-reta-de-ladministrador-de-la-societat-que-paga-lempresa-es-una-despesa-deduible\/"},"modified":"2019-04-18T08:38:20","modified_gmt":"2019-04-18T06:38:20","slug":"com-es-declara-la-seguretat-social-els-autonoms-o-reta-de-ladministrador-de-la-societat-que-paga-lempresa-es-una-despesa-deduible","status":"publish","type":"post","link":"https:\/\/www.rm-assessors.cat\/es\/com-es-declara-la-seguretat-social-els-autonoms-o-reta-de-ladministrador-de-la-societat-que-paga-lempresa-es-una-despesa-deduible\/","title":{"rendered":"Com es declara la Seguretat Social (Els aut\u00f2noms o RETA) de l&#8217;administrador de la societat que paga l&#8217;empresa? \u00c9s una despesa dedu\u00efble?"},"content":{"rendered":"<h1 class=\"text-center\"><\/h1>\n<p>&nbsp;<\/p>\n<p>Els administradors executius d&#8217;una societat que siguin socis amb un 25% o m\u00e9s de participaci\u00f3 hauran de cotitzar en el r\u00e8gim especial d&#8217;aut\u00f2noms de la Seguretat Social (RETA), i ser\u00e0 l&#8217;administrador el qui es far\u00e0 c\u00e0rrec a t\u00edtol personal del pagament de la cotitzaci\u00f3 a la Seguretat Social.<\/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. Veiem a continuaci\u00f3 quines variables es poden donar i quines seran les conseq\u00fc\u00e8ncies fiscals:<\/p>\n<p><span style=\"color: #ff0000;\"><strong>L&#8217;administrador paga de la seva butxaca les quotes d&#8217;aut\u00f2noms (RETA)<\/strong><\/span>:<\/p>\n<ul>\n<li><strong>Societat<\/strong>: Les quotes pagades per l&#8217;administrador no tindran cap efecte per la societat.<\/li>\n<li><strong>Administrador<\/strong>: Se les podr\u00e0 deduir com a despesa del rendiment del treball a l&#8217;IRPF<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Les quotes d&#8217;aut\u00f2noms de l&#8217;administrador les paga la societat: <\/span><\/strong><\/p>\n<ul>\n<li><strong>Societat:<\/strong>\n<ul>\n<li>Es podr\u00e0 deduir com a despesa les quotes pagades, que tindran la consideraci\u00f3 de retribuci\u00f3 en esp\u00e8cie al seu administrador.<\/li>\n<li>Sobre la retribuci\u00f3 en esp\u00e8cie haur\u00e0 de fer un ingres a compte a Hisenda, quin import tindr\u00e0 la consideraci\u00f3 de m\u00e9s retribuci\u00f3 en esp\u00e8cie.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Administrador<\/strong>:\n<ul>\n<li>A l&#8217;IRPF, es podr\u00e0 deduir dels seus ingressos les quotes del RETA.<\/li>\n<li>Haur\u00e0 de sumar els sus ingressos de treball la retribuci\u00f3 en esp\u00e8cie declarada per la societat i es podr\u00e0 deduir de la quota l&#8217;ingr\u00e9s a compte.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong><span style=\"color: #ff0000;\">Les quotes del RETA les paga l&#8217;administrador i la societat despr\u00e9s li abona en diners el seu import<\/span><\/strong>:<\/p>\n<ul>\n<li><strong>Societat<\/strong>: Es podr\u00e0 deduir dels seus ingressos l&#8217;import total satisfet al seu administrador, sobre el qual li haur\u00e0 de practicar retenci\u00f3 a compte de IRPF.<\/li>\n<li><strong>Administrador<\/strong>: Haur\u00e0 de declarar l&#8217;import total satisfet per la societat i es podr\u00e0 deduir les quotes del RETA.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div>\n<div><span style=\"color: #ff0000;\"><strong>Les quotes del RETA les paga la societat per\u00f2 les descompta del sou net a abonar a l&#8217;administrador<\/strong>:<\/span><\/div>\n<ul>\n<li><strong>Societat<\/strong>:\u00a0Les quotes pagades per la societat i descomptades del sou net de l&#8217;administrador no tindran cap efecte per la societat.<\/li>\n<li><strong>Administrador<\/strong>: Se les podr\u00e0 deduir com a despesa del rendiment de treball a l&#8217;IRPF.<\/li>\n<\/ul>\n<\/div>\n<div>\u00a0<a href=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors12_619693751.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-820\" src=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors12_619693751.jpg\" alt=\"\" width=\"658\" height=\"325\" srcset=\"https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors12_619693751.jpg 658w, https:\/\/www.rm-assessors.cat\/wp-content\/uploads\/2015\/02\/rmassessors12_619693751-300x148.jpg 300w\" sizes=\"(max-width: 658px) 100vw, 658px\" \/><\/a><\/div>\n<p><span style=\"color: #0000ff;\"><em><strong>Som assessors fiscals i comptables. Consulteu-nos sense comprom\u00eds trucant al 972 426 082, o per correu electr\u00f2nic adre\u00e7at a algun dels nostres assessors: antoninavarro@rm-assessors.cat; mariaromaguera@rm-assessors.cat, o, carlesvilanova@rm-assessors.cat.<\/strong><\/em><\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<div class=\"content\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; Els administradors executius d&#8217;una societat que siguin socis amb un 25% o m\u00e9s de participaci\u00f3 hauran de cotitzar en el r\u00e8gim especial d&#8217;aut\u00f2noms de la Seguretat Social (RETA), i ser\u00e0 l&#8217;administrador el qui es far\u00e0 c\u00e0rrec a t\u00edtol personal del pagament de la cotitzaci\u00f3 a la Seguretat Social. No obstant aix\u00f2, \u00e9s molt habitual [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":820,"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":[21,41,16],"tags":[1245,1246,1247],"class_list":["post-3479","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-butlleti-mensual","category-destacats","category-fiscal-i-comptable","tag-autonoms-dels-administradors","tag-reta-dels-administradors","tag-seguretat-social-administradors"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Com es declara la Seguretat Social (Els aut\u00f2noms o RETA) de l&#039;administrador de la societat que paga l&#039;empresa? \u00c9s una despesa dedu\u00efble? | RM Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.rm-assessors.cat\/es\/com-es-declara-la-seguretat-social-els-autonoms-o-reta-de-ladministrador-de-la-societat-que-paga-lempresa-es-una-despesa-deduible\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Com es declara la Seguretat Social (Els aut\u00f2noms o RETA) de l&#039;administrador de la societat que paga l&#039;empresa? \u00c9s una despesa dedu\u00efble? | RM Assessors\" \/>\n<meta property=\"og:description\" content=\"&nbsp; Els administradors executius d&#8217;una societat que siguin socis amb un 25% o m\u00e9s de participaci\u00f3 hauran de cotitzar en el r\u00e8gim especial d&#8217;aut\u00f2noms de la Seguretat Social (RETA), i ser\u00e0 l&#8217;administrador el qui es far\u00e0 c\u00e0rrec a t\u00edtol personal del pagament de la cotitzaci\u00f3 a la Seguretat Social. 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