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A professional, who previously declared income as economic activity after being registered with Social Security following a labour inspection, asks how her income should be declared. The DGT rules that such income must be classified as employment income, applying the corresponding deductible expenses for that category.
Cuestión planteada Consecuencias tributarias en el IRPF de los hechos descritos.
Si una inspección de trabajo determina la existencia de una relación laboral, los ingresos que antes se consideraban rendimientos de actividades económicas deben calificarse como rendimientos del trabajo durante el periodo de dicha relación. Esto implica que la determinación del rendimiento neto debe realizarse aplicando exclusivamente los gastos deducibles previstos para los rendimientos del trabajo en el artículo 19.2 de la LIRPF.
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