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V1196-21 30 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Uncollected unemployment benefits in 2020 must be attributed to that fiscal year through a supplementary tax return

A taxpayer asks how to declare the 2020 unemployment benefits that the SEPE has not paid. The DGT responds that they must be attributed to the 2020 fiscal year through a supplementary tax return when they are received.

The question raised

Question posed: Impact of the aforementioned lack of collection on the 2020 Personal Income Tax (IRPF) return.

The DGT's ruling

Unemployment benefits are income from employment exigible in the period in which they accrue. If, due to circumstances not attributable to the taxpayer, they are not received during the period of exigibility, they must be attributed to said period through a supplementary tax return, without penalty or late payment interest.

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