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V2598-18 25 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · prestación por desempleo

Unemployment benefits must be declared in the tax year the requirement to maintain activity is breached

A taxpayer inquired whether they should file supplementary tax returns or declare in 2018 the lump-sum unemployment benefits that had previously been exempt. The DGT ruled that, as the self-employed activity was not maintained for five years, the exemption is lost and must be regularised in the tax return for the year in which the breach occurs.

The question raised

Question posed: Whether, regarding the undeclared amounts (subject to the exemption), a supplementary tax return must be filed for the 2014 fiscal years and following, or whether said undeclared amounts should be declared in the 2018 Personal Income Tax (IRPF) return.

The DGT's ruling

The exemption of unemployment benefits paid in a single lump sum requires maintaining self-employed activity for five years. If this requirement is breached before said period, the right to the exemption is lost. The tax regularization must be carried out in the Personal Income Tax (IRPF) self-assessment corresponding to the tax period in which the breach occurs, including the amounts that were previously exempt.

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