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V1498-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

RETA contributions paid by mutual insurance companies are treated as employment income and deductible expenses

A self-employed individual inquired whether RETA contributions paid by their mutual insurance company during sick leave are deductible. The DGT ruled that such contributions constitute employment income but are also a deductible expense.

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2021-05-21PublishedPublished 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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