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V0568-21 ·11 March 2021 ·consulta-vinculante Medium impact
Tax

Refund of self-employed contributions via flat-rate scheme is taxable as income from economic activity

A corporate self-employed professional has enquired whether the refund of Social Security contributions, following the retroactive application of the flat-rate scheme, must be taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that, as these contributions were previously deducted as expenses, the refund constitutes income from economic activity.

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2021-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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