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A self-employed worker enquired whether receiving income from a mutual insurance company due to temporary disability would prevent her from applying the reduction under Article 32.2.1º of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that, as these are Social Security benefits for temporary disability, they do not prevent the reduction provided they do not exceed €4,000 per year.
Cuestión planteada Si la percepción de tales rendimientos del trabajo le va a impedir aplicarse la reducción citada.
Las prestaciones de la Seguridad Social por incapacidad temporal tienen la calificación de rendimientos del trabajo según el artículo 17.2.a) de la LIRPF. No obstante, el incumplimiento del requisito de no percibir rendimientos del trabajo no se produce si estas prestaciones no superan los 4.000 euros anuales. Por tanto, si las cantidades imputadas por la mutua son inferiores a dicho límite, se puede aplicar la reducción prevista en el artículo 32.2.1º de la LIRPF.
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