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V1518-24 20 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · prestación por desempleo

Loss of exemption for lump-sum unemployment benefits if company ceases activity within five years

A taxpayer inquired whether the exemption for lump-sum unemployment benefits would be lost if the company in which they contributed funds became inactive. The DGT ruled that failure to meet the requirement of maintaining the shareholding for five years results in the loss of the exemption.

The question raised

Whether the unemployment benefit would lose the right to the application of the exemption in the Personal Income Tax.

The DGT's ruling

The exemption of lump-sum unemployment benefits requires maintaining the share or participation in the commercial entity for five years. If the entity's activity ceases during that period, the right to the exemption is lost. The taxpayer must regularize their tax situation in the Personal Income Tax self-assessment for the period in which the non-compliance occurs.

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