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A query was raised regarding whether the extraordinary benefit for cessation of activity, established by Royal Decree-Law 8/2020, should be subject to Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) has determined that this benefit is classified as employment income.
Question raised: Taxation of the aforementioned benefit.
The extraordinary benefit for cessation of activity is a Social Security benefit whose nature is analogous to the economic benefit for cessation of activity under Law 32/2010. Therefore, it is classified as income from employment, pursuant to Article 17.1 b) of Law 35/2006, as unemployment benefits are broadly included in this category.
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