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A taxpayer asks whether she can apply the 30% reduction under Article 18 of the LIRPF when she must declare unemployment benefits received as a lump sum after losing the exemption due to no longer being self-employed. The DGT responds that this is not possible because the generation period of said benefit does not exceed two years.
Question posed: Whether the 30 percent reduction of Article 18 of the Tax Law may be applicable to the amount that must be regularized and incorporated into the 2022 Personal Income Tax return.
The loss of the exemption for unemployment benefits in a lump sum payment requires its inclusion in the self-assessment of the period in which the non-compliance occurs. The 30% reduction under Article 18.2 of the LIRPF is not applicable because the benefit does not have a generation period exceeding two years, having a maximum of 720 days according to the Social Security. It also does not qualify as income obtained in a notoriously irregular manner over time.
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