Many are the self-employed who, due to the situation caused by COVID-19, have been able to benefit from different aid provided by the government, such as cessation of activity, ICO guarantees, and deferrals of some taxes.
What they did not expect is that the Treasury requires the taxation of a self-employed person for some of them, we are going to analyze each situation:
Aid for cessation of activity:
The Extraordinary Economic Benefits for Cessation of Activity for the self-employed (POECATA) must be declared by the self-employed as income from work, this implies that the first €2,000 will be exempt due to the general reduction. That is, the self-employed will have to declare it, but they will not have to pay taxes on it.
Grants:
The different Autonomous Communities have given subsidies to the self-employed in order to alleviate the economic consequences, as in the previous case, they must be taxed, but they would no longer be integrated as income from work, but as income from economic activities, except that your exemption is established.
ICO Loans:
ICO loans do not influence the taxation of a self-employed person, since, fiscally, the loans are not considered income, without prejudice to the fact that the interests, commissions and expenses related to them can be considered a tax expense.
Interest and surcharges derived from tax deferral
It must be considered that the deferral of taxes may entail late payment interest that will increase the deferred debt, as well as surcharges if the payment is not made on time and in the proper manner.
Self-employed fees waived or returned
Aid for cessation of activity may involve exemptions from the payment of the self-employed fee, so, in principle, as it does not represent an income or an expense for the self-employed, it will have no tax impact.
However, in cases where the previously paid fees have been returned, the self-employed person will have to compute both the expense for the fee and the income for its return.
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