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V1499-21 ·21 May 2021 ·consulta-vinculante Medium impact
Tax

Social Security temporary disability benefits are taxed as employment income

A self-employed individual inquired about the taxation of temporary disability benefits received during sick leave. The Directorate General for Taxes (DGT) clarified 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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