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V1295-22 7 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Temporary disability benefits include contributions paid by the mutual insurance company

A taxpayer asks whether RETA contributions paid by their mutual insurance company during a period of temporary disability should be included in their employment income. The DGT rules that while the benefit includes this amount, it will generate a deductible expense within the economic activity.

The question raised

Deductibility of the contributions paid.

The DGT's ruling

Social Security 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 if the direct estimation method is used.

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