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V0301-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Professional indemnity payment taxed as business income

A professional received a 45,000 euro compensation after resolving a services contract through out-of-court settlement. The DGT determines that, as no employment relationship was established, the amount constitutes business income and is not exempt.

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2025-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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