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A query was raised regarding whether Social Security's payment of self-employed contributions during a period of temporary disability affects Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that the full benefit constitutes employment income, which includes the amount of contributions paid by Social Security.
Cuestión planteada Incidencia en el Impuesto sobre la Renta de las Personas Físicas del pago de las cotizaciones del autónomo por parte de la Seguridad Social durante dicha situación de incapacidad temporal.
Las prestaciones de la Seguridad Social por incapacidad temporal son rendimientos del trabajo según el artículo 17.2.a)1ª de la Ley 35/2006. El rendimiento comprende la totalidad de la prestación, incluyendo el importe de las cotizaciones al RETA que la Seguridad Social paga en nombre del autónomo. Este pago de cotizaciones dará lugar a un gasto deducible para determinar el rendimiento neto de la actividad económica en estimación directa.
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