Should a Micro-BNC DSI declaration include cotisation refunds?

Informaticien

13 Apr 2015 at 16:21 · Viewed 1631 times

My wife is registered as an avocat and is in her second year of business as a Micro-BNC. She needs to complete her DSI for 2014. She pays cotisations to CNBF, RSI and URSSAF. She needs to declare the total cotisations paid in box XI. I understand that amounts relating to training (formation) need to be deducted from the total paid. However, does she also need to deduct refunds paid to her by RSI and CNBF in 2014, relating to cotisations paid during 2013?

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