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V1193-15 ·17 April 2015 ·consulta-vinculante Medium impact
Tax

Compensation for economically dependent self-employed workers is taxed as business income without exemption

An economically dependent self-employed architect received compensation following the termination of their commercial contract. The DGT has ruled that this amount must be taxed under Personal Income Tax (IRPF) as income from economic activity, with no possibility of applying the redundancy exemption.

In 6 key points

How it affects those involved

This ruling clarifies that self-employed professionals cannot claim the tax exemption typically reserved for employees when receiving termination payments, as such payments are classified as business income.

Lifecycle

2015-04-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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