Skip to content
Back to index
V0907-21 14 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación temporal

December unemployment benefits are attributed to the tax year in which they become due, even if paid in January

A query was raised regarding whether unemployment benefits for December 2020, received in January 2021, should be attributed to the 2020 or 2021 tax year. The Directorate General for Taxes (DGT) ruled that they must be attributed to 2020, as that is the period in which the income becomes due.

The question raised

Upon receiving the amount for the month of December 2020 in January 2021, the question concerns its temporal attribution for Personal Income Tax (IRPF) purposes.

The DGT's ruling

Income from employment is attributed to the tax period in which it becomes due. In the case of the unemployment benefit for December 2020 received in January 2021, it must be attributed to the 2020 tax year. Since it was collected before the opening of the 2020 tax filing period, a supplementary tax return is not necessary.

Book your free first meeting