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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.
Cuestión planteada Tributación en el IRPF de los referidos atrasos.
Los rendimientos por prestaciones por desempleo deben imputarse al período impositivo en que sean exigibles. Al ser un recálculo por actualización de bases, la exigibilidad es la de la propia prestación original. Por tanto, los atrasos percibidos en 2025 deben imputarse a 2023 y 2024 mediante autoliquidaciones complementarias, sin sanción ni intereses. Asimismo, la regularización de la aportación a la Seguridad Social se considera gasto deducible de dichos rendimientos.
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