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V0056-22 14 January 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · prestación por desempleo

Retention applies to full unemployment benefit; exempt severance does not count for declaration obligation

The consultant asks how to calculate unemployment benefit retention and whether exempt severance counts for declaration obligation. The DGT responds that retention applies to the full amount of the benefit and that exempt severance is not taken into account when calculating declaration thresholds.

The question raised

Unemployment benefits, withholding tax. Obligation to file a Personal Income Tax return.

The DGT's ruling

Unemployment benefits are considered income from employment, and withholding tax must be applied to the gross amount. Redundancy payments resulting from collective dismissals are exempt up to a limit of 180,000 euros and subject to the provisions of the Workers' Statute. To determine the obligation to file a tax return, exempt income is not included in the quantitative limits. If only unemployment benefits are received, the threshold for not filing a return is 22,000 euros per annum.

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