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V0959-22 ·3 May 2022 ·consulta-vinculante Medium impact
Tax

RETA contributions paid by a mutual insurance company are considered employment income

A self-employed individual inquired whether RETA contributions paid by their mutual insurance company are subject to tax. The DGT ruled that these payments are classified as employment income.

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2022-05-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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