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A query is made regarding how to regularize the tax situation if the share or holding is not maintained for five years after receiving the unemployment benefit as a lump sum payment. The DGT responds that the exempt amount must be included in the tax return for the period in which the breach occurs.
Question posed In the event of a breach of the five year maintenance period of the share or holding upon which the application of the exemption is conditional, how should the taxpayer proceed to regularize their tax situation.
The exemption for unemployment benefits paid as a lump sum is conditional upon the maintenance of the share, holding, or activity for five years. If this requirement is breached, the right to the exemption is lost. The regularization must be carried out in the Personal Income Tax return corresponding to the tax period in which said breach occurs, including the amounts that had been exempt.
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