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A self-employed individual has enquired about the tax treatment of temporary disability benefits received from Social Security via a mutual insurance company. The Directorate General for Taxes (DGT) has ruled that these benefits constitute employment income and that RETA (Self-Employed Regime) contributions are deductible expenses under the direct estimation method.
Cuestión planteada Calificación de las prestaciones provenientes de la Seguridad Social a través de la Mutua correspondiente, en concepto de incapacidad temporal.
Las prestaciones de la Seguridad Social por incapacidad temporal se califican como rendimientos del trabajo según el artículo 17.2.a)1ª de la Ley 35/2006. Por otro lado, las cotizaciones al RETA se consideran gastos deducibles para determinar el rendimiento neto de la actividad empresarial bajo el método de estimación directa, normal o simplificada.
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