Doctrine by topic · DGT Observatory

RETA contributions: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 17 rulings · 2014–2024

Current position

Benefits for temporary disability are classified as income from employment and include the amount of RETA contributions paid by the mutual insurance company or the Social Security. Under the direct estimation method, these contributions are a deductible expense as they are necessary for the activity. However, under the objective estimation method (modules), these contributions are not deductible.

The DGT's position remains constant regarding the classification of benefits and the deductibility of contributions under direct estimation. The only relevant clarification is that, under the objective estimation method, these contributions cannot be deducted as the deduction of expenses is not permitted.

Turning points

  1. V1521-24

    Clarifies that RETA contributions cannot be deducted under the objective estimation method, as only depreciation of fixed assets is permitted.

Analysis based on 15 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V0375-22 25 Feb 2022

Social Security temporary disability benefits are classified as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoincapacidad temporalcotizaciones retaestimación directaprestaciones de la seguridad social LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V1499-21 21 May 2021

Social Security temporary disability benefits are taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
incapacidad temporalrendimientos del trabajoseguridad socialestimación directacotizaciones reta LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V1496-21 21 May 2021

Social Security sickness benefits are taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
incapacidad temporalrendimientos del trabajoseguridad socialestimación directacotizaciones reta LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V1494-14 6 Jun 2014

Social Security temporary disability benefits are taxed as employment income

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoincapacidad temporalseguridad socialestimación directacotizaciones reta LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual

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