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A self-employed individual inquired whether RETA social security contributions paid by their mutual insurance company during sick leave are deductible. The Directorate General for Taxes (DGT) ruled that the benefit constitutes employment income and that such contributions are deductible expenses.
Cuestión planteada Deducibilidad de las cotizaciones satisfechas por la mutua correspondiente.
Las prestaciones de la Seguridad Social por incapacidad temporal se consideran rendimientos del trabajo según el artículo 17.2.a)1ª de la Ley 35/2006. El rendimiento incluye el importe de las cotizaciones al RETA pagadas por la mutua colaboradora. Al determinar el rendimiento neto por estimación directa, este pago de cotizaciones es un gasto deducible.
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