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An association of self-employed professionals has requested clarification regarding the taxation of the cessation of activity benefit established by Royal Decree-Law 2/2021. The Directorate General for Taxes (DGT) has ruled that this benefit constitutes employment income.
Question posed: Taxation of the aforementioned benefit.
The benefit for cessation of activity for self-employed workers 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. As it is income from employment, the benefit is subject to withholding tax.
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