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V1846-21 ·14 June 2021 ·consulta-vinculante Medium impact
Tax

Self-employed cessation of activity benefits are taxed as employment income for IRPF purposes

A self-employed worker requested clarification regarding the nature of cessation of activity benefits received in 2020. The DGT has determined that these extraordinary Social Security benefits must be classified as employment income.

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2021-06-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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