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V4711-16 ·8 November 2016 ·consulta-vinculante Medium impact
Tax

Loss of exemption for lump-sum unemployment benefits if shareholding is not maintained for five years

The inquirer asked whether they would lose the exemption for receiving unemployment benefits as a lump sum if they left a worker cooperative to establish a single-member limited company. The DGT ruled that failure to comply with the five-year maintenance period results in the loss of the right to the exemption.

In 6 key points

Lifecycle

2016-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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