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V2980-21 ·23 November 2021 ·consulta-vinculante Medium impact
Tax

Temporary disability benefits are considered employment income and social security contributions are deductible expenses under direct estimation

A self-employed individual inquired whether RETA social security contributions paid during sick leave are deductible. The DGT ruled that the benefit constitutes employment income and that such contributions are deductible expenses within the economic activity.

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2021-11-23PublishedPublished 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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