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V0375-22 ·25 February 2022 ·consulta-vinculante Medium impact
Tax

Social Security temporary disability benefits are classified as employment income

A query was raised regarding whether Social Security's payment of self-employed contributions during a period of temporary disability affects Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that the full benefit constitutes employment income, which includes the amount of contributions paid by Social Security.

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2022-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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