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V2058-20 23 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Legal aid income classified as professional activity earnings

A lawyer employed by a law firm has requested clarification on how to tax income received through the legal aid system (Turno de Oficio). The Directorate General for Taxes (DGT) has ruled that this income constitutes earnings from economic activities rather than employment income.

The question raised

Classification for Personal Income Tax (IRPF) purposes of the income corresponding to the Legal Aid system.

The DGT's ruling

The income received by the lawyer for their interventions in the Legal Aid system is classified as income from professional activities. This is because such actions are of a personal nature and are obtained independently of the employment relationship with their law firm. Thus, it constitutes the exercise of a liberal profession and not income from employment.

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