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A self-employed individual on temporary disability has enquired whether the payment of their social security contributions by a mutual insurance company affects their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that such amounts constitute employment income and, in turn, are deductible expenses.
This ruling clarifies the tax treatment for self-employed individuals whose social security contributions (RETA) are covered by mutual insurance companies during periods of temporary disability, confirming their status as both taxable income and deductible expenses.
The tax team reviews your specific situation.
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