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MEDIUM
FISCAL

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

V1434-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1434-25
Published
29 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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