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MEDIUM
FISCAL

Tax treatment of RETA contributions paid by mutual during temporary disability

V2072-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2072-25
Published
5 Nov 2025

Summary

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.

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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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