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V1047-21 ·21 April 2021 ·consulta-vinculante Medium impact
Tax

Extraordinary inactivity subsidy for domestic workers is taxable as employment income

A query was raised regarding whether the extraordinary inactivity subsidy for workers under the Special System for Domestic Workers, due to COVID-19, must be taxed under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these amounts constitute employment income and are not exempt.

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2021-04-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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