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V2916-23 ·31 October 2023 ·consulta-vinculante Medium impact
Tax

Income following the cessation of professional activity must be declared as income from economic activities

A lawyer inquired how to declare income from pending matters after ceasing their professional activity. The DGT responds that, even if the activity is no longer being performed, such income retains its nature as income from economic activities and must be imputed according to the accrual principle.

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2023-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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