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A taxpayer inquired about the consequences of failing to maintain self-employed activity for the five years required to qualify for the exemption on lump-sum unemployment benefits. The Directorate General for Taxes (DGT) ruled that non-compliance results in the loss of the right to the exemption.
Cuestión planteada Tributación de la prestación que se percibiese en el supuesto de incumplirse el plazo de cinco años de mantenimiento de la actividad previsto en el artículo 7 n) de la Ley del IRPF.
La exención de las prestaciones por desempleo en modalidad de pago único está condicionada al mantenimiento de la actividad económica como autónomo durante cinco años. Si se incumple este requisito, se pierde el derecho a la exención. La regularización tributaria debe realizarse en la autoliquidación del IRPF del período impositivo en que se produzca dicho incumplimiento.
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