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V1496-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

Social Security sickness benefits are taxed as employment income

A self-employed worker inquired whether sickness benefits received during medical leave must be included in her Personal Income Tax (IRPF) return. The Directorate General for Taxes (DGT) ruled that these benefits are classified as employment income.

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2021-05-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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