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V5456-16 ·27 December 2016 ·consulta-vinculante Medium impact
Tax

Loss of unemployment lump-sum exemption must be regularised in the tax year of non-compliance

A taxpayer received an unemployment benefit as a lump sum and did not declare it in 2013 and 2014 because it was exempt; however, they ceased their activity before the five-year period elapsed. The DGT clarifies whether supplementary tax returns must be filed or if the total amount should be declared in the 2016 tax year.

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2016-12-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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