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V0773-21 31 March 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · prestación por desempleo

Undue unemployment benefits should not be declared for Income Tax if they lack the nature of income

A taxpayer unduly received unemployment benefits following a temporary layoff (ERTE) and is now repaying them through offsetting. The question arises as to whether these receipts must be reported in their 2020 Income Tax return.

The question raised

Question posed: Whether the amounts unduly collected must be reflected in the personal income tax return corresponding to the 2020 fiscal year.

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