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V2072-25 5 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Tax treatment of RETA contributions paid by mutual during temporary disability

A self-employed person under direct estimation asks whether RETA contributions paid by their mutual during sickness are deductible. The DGT responds that such contributions are part of income from employment but also constitute a deductible expense.

The question raised

Deductibility of Social Security contributions paid during said period.

The DGT's ruling

Benefits for temporary disability are income from employment pursuant to Article 17.2.a).1 of Law 35/2006. The income includes the amount of RETA contributions paid by the mutual insurance company on behalf of the self-employed individual. If the self-employed individual uses the direct estimation method, this payment of contributions constitutes a deductible expense for determining the net income of their economic activity.

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