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V2255-21 ·12 August 2021 ·consulta-vinculante Medium impact
Tax

Activity cessation benefits are treated as employment income and social security contributions are deductible expenses

The query concerns the nature of the activity cessation benefit established by Royal Decree-Law 2/2021 and whether the Social Security contributions paid during that period are deductible. The DGT rules that the benefit constitutes employment income and that the payment of contributions is a deductible expense for economic activities.

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2021-08-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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