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V1867-21 ·15 June 2021 ·consulta-vinculante Medium impact
Tax

Self-employed cessation of activity benefits classified as employment income for Income Tax purposes

A query was raised regarding whether cessation of activity benefits for the self-employed during the pandemic should be treated as economic activity income or employment income. The Directorate General for Taxes (DGT) ruled that they are classified as employment income.

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2021-06-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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