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V2422-25 ·11 December 2025 ·consulta-vinculante Medium impact
Tax

Active retirement does not affect single payment unemployment exemption if activity continues

A self-employed worker who received a single payment unemployment benefit asks whether applying for active retirement would lose the tax exemption. The DGT responds that active retirement is compatible with self-employment and does not affect the exemption as long as activity continues.

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2025-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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