Skip to content
Back to index
V1657-24 8 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Supplementary IRPF tax returns required for delayed unemployment benefits

A taxpayer inquired whether they needed to file supplementary tax returns for 2019 and 2020 after receiving SEPE payments in 2023 following claims for unpaid benefits. The DGT ruled that, as these constitute employment income, they must be attributed to the years in which they were due.

The question raised

Whether, according to the certification issued by the SEPE, it is appropriate to file a supplementary IRPF tax return for 2019 and 2020.

The DGT's ruling

Unemployment benefits constitute income from employment and must be attributed to the tax period in which they become due. When they are received in different periods due to circumstances not attributable to the taxpayer, they must be attributed to the corresponding years through a supplementary tax return, without penalties or late payment interest.

Book your free first meeting