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V2980-21 23 November 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Temporary disability benefits are considered employment income and social security contributions are deductible expenses under direct estimation

A self-employed individual inquired whether RETA social security contributions paid during sick leave are deductible. The DGT ruled that the benefit constitutes employment income and that such contributions are deductible expenses within the economic activity.

The question raised

Cuestión planteada Deducibilidad de las cotizaciones satisfechas.

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