Doctrine by topic · DGT Observatory

Collaborating Mutual Society: 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 19 rulings · 2017–2025

Current position

Benefits for temporary disability are considered income from employment, including the amount of RETA (Special Regime for Self-Employed Workers) contributions paid by the collaborating mutual society. For self-employed individuals under the direct estimation method, said payment of contributions is a deductible expense for determining net income. Mutual societies enjoy an exemption from the IAE (Economic Activities Tax) for activities directed towards their purposes, and must submit census forms instead of specific tax returns.

The DGT's position is constant regarding the nature of benefits as income from employment and the deductibility of RETA contributions under the direct estimation method. No changes in this criterion have been observed since 2021. The only recent novelty is the clarification regarding the IAE exemption and the treatment of census forms.

Turning points

5 December 2024 V2456-24

Establishes the absolute exemption from local taxes (IAE) for activities directed towards their purposes, clarifying that the submission of census forms replaces specific tax returns.

Analysis based on 17 of 19 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

19

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 temporalestimación directacotizaciones renta especialgasto deducible LIRPF — Ley 35/2006 del IRPF art. 17.2.a).1ªLIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

V2545-24 11 Dec 2024

Temporary disability benefits are considered earned income, including contributions paid by the mutual insurance company

SG de Impuestos sobre la Renta de las Personas Físicas

incapacidad temporalrendimientos del trabajoretamutua colaboradoraestimación directa LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

V2456-24 5 Dec 2024

Mutual insurance companies collaborating with Social Security are exempt from IAE tax and registration in the tax register

SG de Tributos Locales

iaeexención tributariamutua colaboradoraalta censalmatrícula del impuesto TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79

Affects CompanyExpat · Non-residentIndividual

V1521-24 20 Jun 2024

RETA contributions paid by mutual insurance companies are not deductible under the objective estimation method

SG de Impuestos sobre la Renta de las Personas Físicas

estimación objetivaincapacidad temporalrendimientos del trabajocotizaciones retarendimiento neto LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

V1502-24 18 Jun 2024

Deduction for ascendants with disabilities may apply when receiving temporary disability benefits

SG de Impuestos sobre la Renta de las Personas Físicas

subsidio por incapacidad temporalmínimo por ascendientesmínimo por discapacidaddeducción por ascendientes con discapacidadrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 17.2.a.1LIRPF — Ley 35/2006 del IRPF art. 59

Affects CompanyExpat · Non-residentIndividual

V1207-24 28 May 2024

RETA contributions paid by mutual insurance companies are deductible for Income Tax purposes

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoincapacidad temporalcotizaciones a la seguridad socialrendimiento netorégimen especial de trabajadores autónomos LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 19.2.a)

Affects CompanyExpat · Non-residentIndividual

V1096-23 4 May 2023

Temporary disability benefits are treated as employment income, including contributions paid by the mutual insurance company

SG de Impuestos sobre la Renta de las Personas Físicas

incapacidad temporalrendimientos del trabajoretamutua colaboradoraestimación directa LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

V1695-22 15 Jul 2022

Temporary disability benefits are considered employment income and mutual insurance contributions may be deductible

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoincapacidad temporalretaestimación directagastos deducibles LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

V1678-22 14 Jul 2022

RETA contributions paid by the mutual insurance company during temporary disability are considered earned income

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoincapacidad temporalcotizaciones retaestimación directamutua colaboradora LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

V1126-22 19 May 2022

Temporary disability benefits include RETA social security contributions paid by the mutual insurance company

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoincapacidad temporalcotizaciones retaestimación directagasto deducible LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

V0959-22 3 May 2022

RETA contributions paid by a mutual insurance company are considered employment income

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoincapacidad temporalcotizaciones retamutua colaboradoraestimación directa LIRPF — Ley 35/2006 del IRPF art. 17.2.a).1ªLIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

V0374-22 25 Feb 2022

RETA contributions paid by mutual insurance companies are treated as employment income and deductible expenses

SG de Impuestos sobre la Renta de las Personas Físicas

incapacidad temporalrendimientos del trabajocotizaciones retaestimación directagasto deducible LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

V1976-21 23 Jun 2021

RETA social security contributions paid by the mutual insurance company during temporary disability are considered earned income

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoincapacidad temporalcotizaciones retaestimación directagasto deducible LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

V1624-21 28 May 2021

Temporary disability benefits include social security contributions paid by the mutual insurance company

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoincapacidad temporalestimación directa simplificadacotizaciones retamutua colaboradora LIRPF — Ley 35/2006 del IRPF art. 17.2.a)1ªLIRPF — Ley 35/2006 del IRPF art. 30

Affects CompanyExpat · Non-residentIndividual

V1608-21 27 May 2021

Temporary disability benefits are considered employment income and mutual insurance contributions are deductible

SG de Impuestos sobre la Renta de las Personas Físicas

incapacidad temporalrendimientos del trabajorégimen 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

V1498-21 21 May 2021

RETA contributions paid by mutual insurance companies are treated as employment income and deductible expenses

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

V1050-20 24 Apr 2020

Operations of Mutual Societies collaborating with Social Security are subject to VAT but exempt if certain requirements are met

SG de Impuestos sobre el Consumo

mutua colaboradorasujeciónexenciónempresarioprorrata LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V3489-19 20 Dec 2019

Mutual insurance company and employer treated as two separate payers for Income Tax filing obligations

SG de Impuestos sobre la Renta de las Personas Físicas

pagadoresrendimientos del trabajoincapacidad temporalmutua colaboradoraobligación de declarar LIRPF — Ley 35/2006 del IRPF art. 17.2LIRPF — Ley 35/2006 del IRPF art. 96

Affects CompanyExpat · Non-residentIndividual

V0700-17 16 Mar 2017

Mutual aid benefits deemed employment income subject to IRPF and IRNR

SG de Impuestos sobre la Renta de las Personas Físicas

rendimientos del trabajoasistencia socialreducción por irregularidadretencionesno residentes LIRPF — Ley 35/2006 del IRPF art. 17.1LIRPF — Ley 35/2006 del IRPF art. 18.2

Affects CompanyExpat · Non-residentIndividual

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