{"id":878,"date":"2026-01-09T12:27:50","date_gmt":"2026-01-09T12:27:50","guid":{"rendered":"https:\/\/www.alfonsea.com\/?p=878"},"modified":"2026-03-09T12:42:16","modified_gmt":"2026-03-09T12:42:16","slug":"irpf-el-administrador-puede-deducir-los-autonomos","status":"publish","type":"post","link":"https:\/\/www.alfonsea.com\/es\/irpf-el-administrador-puede-deducir-los-autonomos\/","title":{"rendered":"IRPF. El administrador \u00bfpuede deducir los aut\u00f3nomos?"},"content":{"rendered":"<p>Los\u00a0administradores\u00a0de sociedades est\u00e1n incluidos en el r\u00e9gimen del RETA en la Seguridad Social.<\/p>\n<p>En muchos casos, es la Sociedad qui\u00e9n hace efectiva las cuotas y las declara a Hacienda en el modelo 190. Pero, \u00bfpueden utilizarse para reducir la tributaci\u00f3n en el\u00a0IRPF?.<\/p>\n<p>La respuesta es no. S\u00f3lo van a poder deducirse en el caso de que la sociedad las haya declarado previamente como una retribuci\u00f3n en especie del\u00a0administrador, en cuyo caso, se deducir\u00edan, pero tendr\u00edan un efecto neutro sobre la declaraci\u00f3n personal.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Los\u00a0administradores\u00a0de sociedades est\u00e1n incluidos en el r\u00e9gimen del RETA en la Seguridad Social. En muchos casos, es la Sociedad qui\u00e9n hace efectiva las cuotas y las declara a Hacienda en el modelo 190. Pero, \u00bfpueden utilizarse para reducir la tributaci\u00f3n en el\u00a0IRPF?. La respuesta es no. S\u00f3lo van a poder deducirse en el caso de [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":879,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[52],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>IRPF. El administrador \u00bfpuede deducir los aut\u00f3nomos?<\/title>\n<meta name=\"description\" content=\"Los\u00a0administradores\u00a0de sociedades est\u00e1n incluidos en el r\u00e9gimen del RETA en la Seguridad Social. 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