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V1207-24 28 May 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

RETA contributions paid by mutual insurance companies are deductible for Income Tax purposes

A self-employed individual receiving temporary disability benefits has enquired whether the RETA contributions paid by their mutual insurance company are deductible. The Directorate General for Taxes (DGT) has ruled that while these contributions form part of employment income, they constitute a deductible expense.

The question raised

Cuestión planteada Deducibilidad de las cotizaciones satisfechas.

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