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V0510-16 ·9 February 2016 ·consulta-vinculante Medium impact
Tax

Exemption for lump-sum unemployment benefits is maintained if there is a change in economic activity

A taxpayer asks whether a change in economic activity (from hospitality to jewelry) breaks the exemption for the unemployment benefit received as a lump sum. The DGT responds that the exemption is maintained as long as there is no interruption in the conduct of an economic activity.

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2016-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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