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V1394-23 ·24 May 2023 ·consulta-vinculante Medium impact
Tax

Annual operations declaration does not include cessation of activity benefits

An self-employed individual asks whether cessation of activity benefits from their mutual insurance should be included in the annual declaration of operations with third parties (Form 347). The DGT responds that it is not necessary, as these benefits are considered income from employment rather than business activity.

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2023-05-24PublishedPublished 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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