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A member of a worker cooperative has enquired whether temporary disability benefits and the payment of self-employed contributions via a mutual insurance company are considered income from employment. The Directorate General for Taxes (DGT) has ruled that both concepts carry this tax classification.
Cuestión planteada Si ese pago tiene la consideración de rendimiento del trabajo en el Impuesto sobre la Renta de las Personas Físicas del consultante.
Las prestaciones de la Seguridad Social por incapacidad temporal son rendimientos del trabajo según el artículo 17.2.a)1ª de la LIRPF. El rendimiento incluye el importe de las cotizaciones al RETA pagadas por la mutua. Al ser el socio de una cooperativa de trabajo asociado, sus retribuciones se consideran rendimientos del trabajo, por lo que el pago de las cuotas del RETA es un gasto deducible del rendimiento del trabajo según el artículo 19.2 a) de la LIRPF.
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