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V1443-17 ·7 June 2017 ·consulta-vinculante Medium impact
Tax

Lump-sum unemployment benefits exempt from Income Tax if self-employment is maintained for five years

A query was raised regarding whether the exemption for lump-sum unemployment benefits applies to individuals registered as self-employed. The Directorate General for Taxes (DGT) has ruled that it is applicable, provided that the self-employed activity is maintained for a period of five years.

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2017-06-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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