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V2598-18 ·25 September 2018 ·consulta-vinculante Medium impact
Tax

Unemployment benefits must be declared in the tax year the requirement to maintain activity is breached

A taxpayer inquired whether they should file supplementary tax returns or declare in 2018 the lump-sum unemployment benefits that had previously been exempt. The DGT ruled that, as the self-employed activity was not maintained for five years, the exemption is lost and must be regularised in the tax return for the year in which the breach occurs.

In 6 key points

How it affects those involved

Taxpayers receiving lump-sum unemployment benefits under the self-employment exemption must ensure they maintain their professional activity for the required period to avoid unexpected tax liabilities and the need for retrospective regularisation.

Lifecycle

2018-09-25PublishedPublished 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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