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A self-employed individual on temporary disability has enquired whether the payment of their social security contributions by a mutual insurance company affects their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that such amounts constitute employment income and, in turn, are deductible expenses.
Cuestión planteada Incidencia en el Impuesto sobre la Renta de las Personas Físicas del pago de las cotizaciones del autónomo por parte de la mutua correspondiente durante dicha situación de incapacidad temporal.
Las prestaciones por incapacidad temporal son rendimientos del trabajo según el artículo 17.2.a)1ª de la Ley 35/2006. El rendimiento incluye el importe de las cotizaciones al RETA pagadas por la mutua colaboradora. Si el autónomo aplica el método de estimación directa, este pago de cotizaciones constituye un gasto deducible para determinar el rendimiento neto.
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