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V2920-14 ·30 October 2014 ·consulta-vinculante Medium impact
Tax

Unemployment benefits paid in a single lump sum are exempt from Personal Income Tax without a limit on the amount

A query is made as to whether a single lump sum unemployment benefit exceeding 15,500 euros for self-employed activity is exempt. The DGT clarifies that, since 2013, the 15,500 euro limit for said exemption has been abolished.

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2014-10-30PublishedPublished 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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