Doctrine by topic · DGT Observatory

Temporary Disability: 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 48 rulings · 2014–2026

Current position

Social Security benefits for temporary disability are classified as income from employment. This income includes the amount of RETA (Self-Employed Regime) contributions paid by the mutual insurance company, which are a deductible expense under the direct estimation method. For the purpose of the €3,500 increase in deductible expenses due to disability, a worker on temporary disability with a valid contract maintains the status of an active worker.

The DGT's position remains stable regarding the classification of benefits as income from employment and the deductibility of contributions paid by the mutual insurance company. Clarifications have been added concerning the imputation of refunds for benefits unduly received and the status of an active worker for specific benefits. No change in criterion is observed, but rather an application of the law to specific cases.

Turning points

  1. V0498-19

    Establishes that benefits from social welfare mutual insurance companies, when the contributions were not subject to reduction, are classified as capital gains.

  2. V1314-26

    Clarifies that for the increase in deductible expenses due to disability, it is necessary to be an active worker, equating a worker on temporary disability with a valid contract to an active worker.

Analysis based on 45 of 48 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1314-26 28 May 2026

Increase in disability expenses requires active worker status

SG de Impuestos sobre la Renta de las Personas Físicas
rendimiento del trabajogastos deduciblestrabajador activodiscapacidadincapacidad temporal LIRPF — Ley 35/2006 del IRPF art. 19.2RIRPF — RD 439/2007, Reglamento del IRPF art. 72
Affects CompanyExpat · Non-residentIndividual
V2072-25 5 Nov 2025

Tax treatment of RETA contributions paid by mutual during temporary disability

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoincapacidad temporalrégimen especial de trabajadores autónomosestimación directagasto deducible LIRPF — Ley 35/2006 del IRPF art. 17.2.a).1ªLIRPF — Ley 35/2006 del IRPF art. 30
Affects CompanyExpat · Non-residentIndividual
V1313-24 5 Jun 2024

Temporary disability benefits are taxable in the period they become due

SG de Impuestos sobre la Renta de las Personas Físicas
incapacidad temporalrendimientos del trabajoimputación temporalexigibilidadautoliquidación complementaria LIRPF — Ley 35/2006 del IRPF art. 14.1.a)LIRPF — Ley 35/2006 del IRPF art. 14.2.b)
Affects CompanyExpat · Non-residentIndividual
V1027-23 26 Apr 2023

The employer paying social security benefits is deemed a payer

SG de Impuestos sobre la Renta de las Personas Físicas
pagadoresrendimientos del trabajoincapacidad temporalretencionesmediación de pago LIRPF — Ley 35/2006 del IRPF art. 99.2RIRPF — RD 439/2007, Reglamento del IRPF art. 76.1
Affects CompanyExpat · Non-residentIndividual
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

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