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A taxpayer had been declaring income from economic activities following a labour inspection that established an employment relationship. The Directorate General for Taxes (DGT) ruled that this income must be reclassified as employment income and treated the Social Security late payment interest as capital gains.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
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