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A query was raised regarding whether aid provided to workers affected by restructuring, intended to replace consumed unemployment benefits, qualifies for special tax treatment. The DGT has determined that such aid constitutes employment income and must be taxed in the period in which it becomes due.
Cuestión planteada Tributación de ayuda concedida al amparo de lo dispuesto en el artículo 4.3 del Real Decreto 908/2013, de 22 de noviembre, por el que se establecen las normas especiales para la concesión de ayudas extraordinarias a trabajadores afectados por procesos de reestructuración de empresas, en el supuesto en el que el trabajador no haya percibido la indemnización por despido en los términos que establece el Real Decreto.
Las ayudas extraordinarias equivalentes a la reposición de prestaciones por desempleo consumidas se califican como rendimientos del trabajo. Su imputación temporal debe realizarse en el periodo impositivo en que sean exigibles, lo cual ocurre tras el reconocimiento del derecho a su concesión. Estas cantidades no pueden aplicar la reducción del artículo 18.2 de la LIRPF.
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