Post by account_disabled on Mar 7, 2024 3:41:21 GMT -5
The resolution of the General Directorate of Taxes (DGT) is analyzed, which sets out, on the one hand, the tax treatment applicable to the collection of an extraordinary benefit for cessation of activity granted by the Social Security (INSS), and on the other, the exemption from the obligation to contribute by the self-employed during the period established for the benefit .
The measure is applied in compliance with the provisions Asia Mobile Number List of article 17 of Royal Decree-Law 8/2020, of March 17, on extraordinary urgent measures to address the economic and social impact of COVID-19. Index What are the factual assumptions analyzed? What is the nature of the perceptions and their taxation in personal income tax? If you want to know more… What are the factual assumptions analyzed? Taxation of the Personal Income Tax (IRPF) is proposed for the perception of two types of aid granted by the Administration (the INSS), in application of the support measures for the self-employed approved to alleviate the consequences caused.
Due to the effects of the pandemic: This is the extraordinary benefit for cessation of activity established in article 17 of Royal Decree-Law 8/2020, of March 17, on extraordinary urgent measures to address the economic and social impact of COVID-19. In this case, it must be determined whether it constitutes a return on work or economic activity, and what is the impact on personal income tax of the exemption from the obligation to pay contributions to the Special Regime for Self-Employed Workers (RETA). What is the nature of the perceptions and their taxation in personal income tax? The taxation of the following measures is contemplated: Activities that are suspended, by virtue of the provisions of Royal Decree 463/2020, of March 14, which declares the state of alarm for the management of the health crisis situation caused by COVID-19.
When your billing in the month prior to the one in which the benefit is requested is reduced by at least 75 percent in relation to the average billing of the previous semester. This is an extraordinary Social Security benefit for self-employed workers , whose qualification (like that of the aforementioned general benefits for cessation of activity) would be that of work income, in accordance with article 17.1 b) of the Law. of personal income tax (as if it were an unemployment benefit). On the other hand, the exclusion from the payment of RETA fees, as it does not correspond to any of the assumptions of obtaining income established in the article. 6 of the Personal Income Tax Law, do not have the nature of full income nor, correlatively, of deductible expense for determining income.
The measure is applied in compliance with the provisions Asia Mobile Number List of article 17 of Royal Decree-Law 8/2020, of March 17, on extraordinary urgent measures to address the economic and social impact of COVID-19. Index What are the factual assumptions analyzed? What is the nature of the perceptions and their taxation in personal income tax? If you want to know more… What are the factual assumptions analyzed? Taxation of the Personal Income Tax (IRPF) is proposed for the perception of two types of aid granted by the Administration (the INSS), in application of the support measures for the self-employed approved to alleviate the consequences caused.
Due to the effects of the pandemic: This is the extraordinary benefit for cessation of activity established in article 17 of Royal Decree-Law 8/2020, of March 17, on extraordinary urgent measures to address the economic and social impact of COVID-19. In this case, it must be determined whether it constitutes a return on work or economic activity, and what is the impact on personal income tax of the exemption from the obligation to pay contributions to the Special Regime for Self-Employed Workers (RETA). What is the nature of the perceptions and their taxation in personal income tax? The taxation of the following measures is contemplated: Activities that are suspended, by virtue of the provisions of Royal Decree 463/2020, of March 14, which declares the state of alarm for the management of the health crisis situation caused by COVID-19.
When your billing in the month prior to the one in which the benefit is requested is reduced by at least 75 percent in relation to the average billing of the previous semester. This is an extraordinary Social Security benefit for self-employed workers , whose qualification (like that of the aforementioned general benefits for cessation of activity) would be that of work income, in accordance with article 17.1 b) of the Law. of personal income tax (as if it were an unemployment benefit). On the other hand, the exclusion from the payment of RETA fees, as it does not correspond to any of the assumptions of obtaining income established in the article. 6 of the Personal Income Tax Law, do not have the nature of full income nor, correlatively, of deductible expense for determining income.