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V0098-21 ·28 January 2021 ·consulta-vinculante Medium impact
Tax

Extraordinary benefit for self-employed cessation of activity taxed as employment income

An inquirer asks how the extraordinary benefit for cessation of activity under Royal Decree-Law 8/2020 should be taxed. The DGT rules that this benefit is classified as employment income.

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2021-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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