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MEDIUM
FISCAL

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

V2422-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2422-25
Published
11 Dec 2025

Summary

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.

In 6 key points

Lifecycle

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

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