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A query was raised regarding whether the cessation of activity benefit for the self-employed, established under Royal Decree-Law 2/2021, constitutes employment income or income from economic activity. The Directorate-General for Taxes (DGT) ruled that it is classified as employment income.
Cuestión planteada Si dicha prestación tiene la naturaleza de rendimiento de trabajo o de la actividad económica.
La prestación por cese de actividad es una prestación extraordinaria de la Seguridad Social cuya naturaleza es análoga a la prestación económica por cese de actividad de los autónomos. Por tanto, se califica como rendimiento del trabajo según el artículo 17.1 b) de la Ley 35/2006. El rendimiento del trabajo incluye la totalidad de la prestación recibida, incluyendo el importe de las cotizaciones por contingencias comunes abonadas por la mutua o el Instituto Social de la Marina.
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