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A query was raised regarding whether a lump-sum unemployment benefit payment exceeding €3,005.06 must be declared using Form 347. The DGT ruled that it is not necessary to include such payments, as they do not constitute an operation linked to the conduct of a business or professional activity.
Question posed: Should the receipt of unemployment benefits be included in the annual declaration of transactions with third parties, Form 347?
Only non-repayable grants, subsidies, or aid received in the course of a business or professional activity must be included in the annual declaration of transactions with third parties. The receipt of unemployment benefits is not linked to the conduct of an economic activity, given that its origin is an employment relationship and not a self-employed activity. Therefore, said benefit is excluded from Form 347.
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