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V1892-17 18 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Income from an economic activity must be classified as employment income if an employment relationship exists

A professional who was taxed under economic activities following a labor inspection that recognized an employment relationship. The DGT responds that such income must be reclassified as employment income.

The question raised

Question posed: Regularization of the new situation under Personal Income Tax (IRPF).

The DGT's ruling

The existence of an employment relationship determined by a labor inspection implies that the income received must be classified as employment income and not as economic activities. This total income shall be quantified by the amount invoiced to the company. To regularize the situation, supplementary self-assessments or substitute returns may be filed in accordance with the General Tax Law.

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