Skip to content
Back to index
V1321-25 15 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Late unemployment benefits must be attributed to the year they were due, not the year paid

A taxpayer asked how to tax late unemployment benefits received in 2025 after a SEPE review. The DGT replied that these amounts should be attributed to 2023 and 2024 respectively, via supplementary self-assessments.

The question raised

Taxation in Personal Income Tax (IRPF) of the aforementioned arrears.

The DGT's ruling

Income from unemployment benefits must be attributed to the tax period in which they become due. As this is a recalculation due to the updating of bases, the due date is that of the original benefit itself. Therefore, arrears received in 2025 must be attributed to 2023 and 2024 through supplementary tax returns, without penalty or interest. Likewise, the regularization of the Social Security contribution is considered a deductible expense from said income.

Book your free first meeting