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V0056-22 ·14 January 2022 ·consulta-vinculante Medium impact
Tax

Retention applies to full unemployment benefit; exempt severance does not count for declaration obligation

The consultant asks how to calculate unemployment benefit retention and whether exempt severance counts for declaration obligation. The DGT responds that retention applies to the full amount of the benefit and that exempt severance is not taken into account when calculating declaration thresholds.

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2022-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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