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The tax treatment of contributions to Mupiti differs according to the type of insurance to which they are made. For this reason, the first step when declaring the amounts contributed to Mupiti that may give rise to a reduction, it will be necessary to identify the type of contribution and who makes it.
Here's how and where to enter information about contributions, taking into account different assumptions:
❖ Amounts paid by self-employed workers or working partners, which may entitle them to a reduction, and contributions to insured pension plans.
If these are contributions paid by the employee on behalf of a third party to the insurances contracted with Mupiti ("PS Compte Aliè" and risk insurance) , as well as if they are contributions to the "PPA" of Mupiti, it will be necessary to refer to the chapter on " Taxable Base Reductions" of the declaration form itself.
It is important to note that these amounts cannot exceed the maximum limit applicable to the General Regime, set for the year 2023 at the lower of the following amounts:
- 1,500 euros per year
- 30% of the sum of the net returns from work and economic activities received individually in the year.
The limit is the same for all ages and is joint for all contributions made to other insurance or pension plans with identical tax treatment in other entities.
❖ Amounts paid by self-employed or self-employed workers, individual entrepreneurs or professionals, which may entitle them to a reduction.
If they are contributions made to Mupiti by a professional or self-employed or self-employed worker , they must be declared in a specific box in the appropriate chapter of "Taxable Base Reductions" .
At this point it is important to highlight one of the novelties that the tax regulations incorporate, with effect from January 1, 2023, and that affects the reduction limit.
In particular, the general reduction limit of €1,500 per year indicated in the previous section can be increased by €4,250; that is to say, the total limit for this type of contribution would be €5,750 (article 52.1. 2nd LIRPF).
❖ Amounts paid for the "Mupiti Professional" insurance.
The installments paid to the "Mupiti Professional" insurance , as it is the instrument to opt for Mupiti as an alternative to the Special Regime for Self-Employed or Self-Employed Workers (RETA), are considered tax deductible expenses from the activity, in accordance with article 30.2 of the LIRPF. Therefore, in order to determine the net performance of the economic activity, the amounts paid may be deducted with the limit of the maximum quota for common contingencies that is established in each financial year.
For 2023, this limit is €15,266.72 per year (amount not applicable in Navarre).
However, it may happen that the amount of the contributions exceeds the maximum deductible annual limit for the declared financial year. In this case, the excess may be subject to a reduction in the taxable base of the Personal Income Tax without exceeding the legally established limit for the purposes (art. 52 Personal Income Tax).
In other words, if the amounts contributed to this insurance in 2023 exceed €15,266.72, they can be reduced from the taxable base up to a maximum of €5,750.