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V2121-18 ·17 July 2018 ·consulta-vinculante Medium impact
Tax

Unemployment benefits are taxed as employment income for Personal Income Tax purposes

A query was made regarding the tax treatment of an unemployment benefit within the context of an incentivised leave programme. The Directorate General for Taxes (DGT) ruled that such a benefit constitutes employment income.

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2018-07-17PublishedPublished 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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