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V1976-21 ·23 June 2021 ·consulta-vinculante Medium impact
Tax

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

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

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2021-06-23PublishedPublished 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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