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V1281-25 ·10 July 2025 ·consulta-vinculante Medium impact
Tax

Unemployment benefit does not qualify for exemption or 30% reduction

A taxpayer asks whether unemployment benefit can benefit from the exemption under article 7.e) or the 30% reduction under article 18.2 of the IRPF Law. The DGT responds that the benefit is a work-related income with no exemption and does not qualify for the reduction as it is not received in capital form.

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2025-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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