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A self-employed individual inquired whether social security contributions paid by the mutual insurance company during a period of temporary disability affect their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the benefit constitutes employment income and that the contributions paid by the mutual insurance company are part of said benefit, but are also a deductible expense.
Cuestión planteada Incidencia en el Impuesto sobre la Renta de las Personas Físicas del pago de las cotizaciones del autónomo por parte de la mutua correspondiente durante dicha situación de incapacidad temporal.
Las prestaciones de la Seguridad Social por incapacidad temporal son rendimientos del trabajo, incluyendo el importe de las cotizaciones al RETA pagadas por la mutua. Estas cotizaciones pagadas por la mutua constituyen un gasto deducible para determinar el rendimiento neto de la actividad. Asimismo, las prestaciones extraordinarias por COVID-19 tienen la calificación de rendimientos del trabajo. El hecho de que no exista obligación de cotizar durante la percepción de la prestación extraordinaria no tiene incidencia en el IRPF.
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