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An insurance agency employee inquired whether commissions received via invoice for issuing insurance policies should be classified as employment income. The Directorate General for Taxes (DGT) indicates that if the activity is carried out under insurance brokerage regulations, it could be classified as income from economic activities.
Cuestión planteada Pregunta sobre la calificación de estas comisiones a efectos de su tributación en el IRPF, indicando en el escrito de consulta que el único contrato que le vincula a la agencia es laboral.
Si la distribución de seguros se realiza conforme al artículo 8.1 de la Ley 26/2006, las comisiones percibidas tienen la calificación de rendimientos de actividad económica por derivar de una actividad profesional de mediación. No obstante, esta calificación podría cambiar si las comisiones fueran una gratificación dentro de la relación laboral, aunque los hechos relatados no apuntan a ello.
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