Skip to content
Back to index
V0264-19 12 February 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · subsidio de desempleo

Unemployment benefits are taxed as employment income for Personal Income Tax purposes

A query was raised regarding whether unemployment benefits receive specific tax treatment following a collective redundancy. The Directorate General for Taxes (DGT) has ruled that such benefits constitute employment income.

The question raised

Tax treatment of unemployment benefits.

The DGT's ruling

Unemployment benefits are classified as income from employment pursuant to Article 17.1 of Law 35/2006. They are not covered by any of the legally established exemption scenarios.

Book your free first meeting