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V2236-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Unemployment benefits received following a judicial ruling are attributed to the tax year in which the resolution becomes final

A taxpayer received unemployment benefit payments in 2022 corresponding to 2019 and 2020 after winning a lawsuit. The DGT determines that these amounts must be taxed in the year 2022.

In 5 key points

Lifecycle

2023-07-27PublishedPublished 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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