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V0811-21 ·6 April 2021 ·consulta-vinculante Medium impact
Tax

Unemployment benefit for self-employed workers taxed as employment income for IRPF purposes

A self-employed individual requested clarification regarding the taxation of the cessation of activity benefit when combined with self-employment income. The Directorate General for Taxes (DGT) ruled that this benefit constitutes employment income.

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2021-04-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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