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A taxpayer inquired whether incorporating a limited liability company to carry out the same activity previously performed as a self-employed individual would affect the exemption of their lump-sum unemployment benefit. The DGT responds that this change breaks the requirement to maintain the activity for five years.
Question posed: Impact on the exemption established in Article 7.n) of the Tax Law of the circumstance of transitioning from working as a self-employed individual to incorporating a limited liability company to carry out the same activity.
The change from performing an activity as a self-employed individual to incorporating a limited liability company to develop it breaches the right to exemption under Article 7.n) of the LIRPF. The taxpayer must regularize their tax situation in the IRPF self-assessment for the period in which the failure to meet the requirement of maintaining the activity for five years occurs. This regularization must include the amounts previously considered exempt.
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