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A taxpayer inquired whether unemployment benefits received in 2022 following a court ruling should be taxed in that financial year. The DGT has determined that these benefits must be attributed to the year in which the judgment becomes final, and that the reduction for irregularity does not apply.
Question posed: Taxation in the Personal Income Tax (IRPF) of the unemployment benefits paid to the inquirer in 2022.
Unemployment benefit amounts pending judicial resolution are imputed to the tax period in which the resolution becomes final. In this case, the imputation corresponds to the year 2022. The 30% reduction for income with a generation period exceeding two years is not applicable, as the benefit does not exceed that period.
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