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V2538-25 18 December 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · prestación por desempleo

Change from company to self-employed may lead to loss of unemployment payment exemption

A taxpayer who received a one-off unemployment benefit through a company wishes to become a self-employed entrepreneur. The DGT states that this change of legal form breaks the requirement of maintaining activity.

The question raised

Impact, on the exemption established in Article 7.n) of the Personal Income Tax Law, of the circumstance of transitioning from conducting the activity through a company to conducting it as an individual entrepreneur.

The DGT's ruling

The transition from conducting an economic activity through a company to conducting it as a self-employed worker would breach the right to the exemption provided in Article 7.n) of Law 35/2006. The interested party must regularize their tax situation by including the exempt amounts in the Personal Income Tax (IRPF) self-assessment for the period in which the breach of the five-year term occurs.

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