Skip to content
V2072-25 ·5 November 2025 ·consulta-vinculante Medium impact
Tax

Tax treatment of RETA contributions paid by mutual during temporary disability

A self-employed person under direct estimation asks whether RETA contributions paid by their mutual during sickness are deductible. The DGT responds that such contributions are part of income from employment but also constitute a deductible expense.

In 6 key points

Lifecycle

2025-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact