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A taxpayer inquired about the timing and method for declaring a lump-sum unemployment benefit after losing the right to an exemption due to the cessation of self-employed activity. The DGT indicates that it must be included in the tax return for the financial year in which the non-compliance occurs.
Cuestión planteada Dado que ello implicará la pérdida del derecho a la exención contemplada en el artículo 7.n) de la Ley del Impuesto sobre la Renta de las Personas Físicas, se cuestiona cuál es el periodo impositivo en que deberá declarar la mencionada prestación y su calificación en el Impuesto.
Al perderse el derecho a la exención por no mantener la actividad autónoma durante el plazo de cinco años, el obligado tributario debe incluir la cantidad en la autoliquidación del periodo impositivo en que se produzca el incumplimiento. Dicha prestación se califica como rendimiento del trabajo. La cantidad debe incluirse junto con los intereses de demora.
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