Skip to content
V2109-21 ·15 July 2021 ·consulta-vinculante Medium impact
Tax

Self-employed cessation of activity benefits taxed as employment income

A query was raised regarding whether the cessation of activity benefit for the self-employed, established under Royal Decree-Law 2/2021, constitutes employment income or income from economic activity. The Directorate-General for Taxes (DGT) ruled that it is classified as employment income.

In 6 key points

Lifecycle

2021-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact