Skip to content
V0099-21 ·28 January 2021 ·consulta-vinculante Medium impact
Tax

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

A query was raised regarding whether the extraordinary benefit for cessation of activity, established in Royal Decree-Law 8/2020, should be subject to Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that this benefit is classified as employment income.

In 5 key points

Lifecycle

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

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact