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V0831-21 ·7 April 2021 ·consulta-vinculante Medium impact
Tax

Unemployment benefit for self-employed workers taxed as employment income

An association of self-employed professionals has requested clarification regarding the taxation of the cessation of activity benefit established by Royal Decree-Law 2/2021. The Directorate General for Taxes (DGT) has ruled that this benefit constitutes employment income.

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2021-04-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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