Skip to content
Back to index
V1126-22 19 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Temporary disability benefits include RETA social security contributions paid by the mutual insurance company

A self-employed individual inquired whether the RETA social security contributions paid by their mutual insurance company during sick leave should be included in the benefit received. The Directorate General for Taxes (DGT) ruled that the benefit includes these contributions, but notes that they act as a deductible expense within the economic activity.

The question raised

Deductibility of the contributions paid.

The DGT's ruling

Benefits for temporary disability are considered income from employment and include the amount of RETA contributions paid by the collaborating mutual insurance company. However, said payment of contributions constitutes a deductible expense for determining the net income of the economic activity under the direct estimation method, as it is a necessary expense for the activity.

Book your free first meeting