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A self-employed individual requested clarification regarding the taxation of the cessation of activity benefit when combined with self-employment income. The Directorate General for Taxes (DGT) ruled that this benefit constitutes employment income.
Question posed: Taxation of the aforementioned benefit.
The benefit for cessation of activity for self-employed individuals is considered income from employment pursuant to Article 17.1 b) of Law 35/2006. The income comprises the entirety of the benefit received, including the amount of contributions for common contingencies paid by the mutual insurance company or the Maritime Social Institute. The payment of these Social Security contributions shall be a deductible expense for the purpose of determining the net income from the economic activity.
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