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V1976-21 23 June 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

RETA social security contributions paid by the mutual insurance company during temporary disability are considered earned income

A self-employed individual inquires whether the payment of their RETA social security contributions by the mutual insurance company during sick leave has implications for Personal Income Tax (IRPF). The DGT responds that said amount constitutes earned income, but is also a deductible expense.

The question raised

Question posed: Implications for Personal Income Tax regarding the payment of the self-employed individual's social security contributions by the corresponding mutual insurance company during such a situation of temporary disability.

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