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V1678-22 ·14 July 2022 ·consulta-vinculante Medium impact
Tax

RETA contributions paid by the mutual insurance company during temporary disability are considered earned income

A self-employed individual asks whether the payment of their RETA contributions made by the mutual insurance company during sick leave has implications for Personal Income Tax (IRPF). The DGT responds that said amount is earned income, but it is also a deductible expense.

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2022-07-14PublishedPublished 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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