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V0773-21 ·31 March 2021 ·consulta-vinculante Medium impact
Tax

Undue unemployment benefits should not be declared for Income Tax if they lack the nature of income

A taxpayer unduly received unemployment benefits following a temporary layoff (ERTE) and is now repaying them through offsetting. The question arises as to whether these receipts must be reported in their 2020 Income Tax return.

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2021-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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