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A taxpayer on temporary disability benefits inquired about the classification of these benefits and whether the RETA social security contributions paid by their mutual insurance company are deductible. The Directorate General for Taxes (DGT) ruled that such benefits constitute employment income and that the payment of contributions by the mutual insurance company is a deductible expense for the economic activity.
Cuestión planteada Calificación de las retribuciones percibidas y posibilidad de deducción de las cotizaciones al RETA
Las prestaciones de la Seguridad Social por incapacidad temporal se califican como rendimientos del trabajo según el artículo 17.2.a)1ª de la LIRPF. El rendimiento incluye el importe de las cotizaciones al RETA abonadas por la mutua colaboradora. Este pago de cotizaciones constituye un gasto deducible para determinar el rendimiento neto de la actividad económica bajo el método de estimación directa, al ser un gasto necesario para la actividad.
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