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The query concerns the nature of the activity cessation benefit established by Royal Decree-Law 2/2021 and whether the Social Security contributions paid during that period are deductible. The DGT rules that the benefit constitutes employment income and that the payment of contributions is a deductible expense for economic activities.
Cuestión planteada Naturaleza del pago de las cuotas del régimen Especial de Trabajadores por Cuenta Propia o Autónomos de la Seguridad Social (RETA) durante el periodo en que se reciben dichas prestaciones y si tiene la consideración de gasto de la actividad económica el pago satisfecho de dichas cuotas.
La prestación por cese de actividad es una prestación extraordinaria de la Seguridad Social que tiene la calificación de rendimientos del trabajo. El rendimiento del trabajo comprende la totalidad de la prestación recibida, incluyendo el importe de las cotizaciones por contingencias comunes abonadas por la mutua o el Instituto Social de la Marina. Asimismo, el pago de las cotizaciones al RETA durante el periodo de percepción de la prestación es un gasto deducible para determinar el rendimiento neto de la actividad económica.
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