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An inquirer asks how the extraordinary benefit for cessation of activity under Royal Decree-Law 8/2020 should be taxed. The DGT rules that this benefit is classified as employment income.
Question posed: Taxation of the aforementioned benefit.
The extraordinary benefit for cessation of activity for self-employed entrepreneurs or professionals is a Social Security benefit whose nature is analogous to the economic benefit for cessation of activity under Law 32/2010. Therefore, it must be classified as income from employment pursuant to Article 17.1 b) of Law 35/2006, as this concept includes unemployment benefits understood in a broad sense.
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