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V0755-21 ·30 March 2021 ·consulta-vinculante Medium impact
Tax

Extraordinary benefits for self-employed individuals due to COVID-19 are taxed as income from employment

A query is made regarding the taxation of aid received by self-employed individuals due to the COVID-19 crisis and the implications if such aid must be returned. The DGT determines that these benefits constitute income from employment and that, if they are annulled, the tax return for the fiscal year in which they were received must be rectified.

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2021-03-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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