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V1434-25 ·29 July 2025 ·consulta-vinculante Medium impact
Tax

Reimbursement of social security quotas for multi-activity considered income of economic activity

The taxpayer asks how to tax in the personal income tax the refund of social security quotas due to multi-activity. The tax authority responds that, as it was a deductible expense, the refund must be considered income from the activity.

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2025-07-29PublishedPublished 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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