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A consultation was raised regarding whether the extraordinary benefit for cessation of activity under Royal Decree-Law 8/2020 constitutes employment income or income from economic activity, and whether the exemption from RETA social security contributions affects Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it is classified as employment income and that the lack of obligation to make contributions does not affect IRPF.
Question posed: Whether the aforementioned benefit has the nature of income from employment or from economic activity, and the impact on the Tax of the exemption from the obligation to pay contributions to the Special Regime for Self-Employed Workers or Freelancers that the receipt of said benefit entails.
The extraordinary benefit for cessation of activity has the nature of income from employment, pursuant to Article 17.1 b) of Law 35/2006, as it is an unemployment benefit understood in a broad sense. On the other hand, the exclusion from the payment of contributions to the RETA has no impact on the Personal Income Tax (IRPF), as it does not constitute a case of obtaining income according to Article 6 of the Tax Law.
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