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A worker inquired whether the unemployment benefits deducted from their redundancy payment were tax-exempt. The Directorate General for Taxes (DGT) ruled that such benefits constitute employment income and do not benefit from any legal exemption.
Question posed: Application of the exemption provided in Article 7.e) of the Personal Income Tax Law to the unemployment benefits received.
The exemption provided in Article 7.e) of the Personal Income Tax Law (LIRPF) applies to the amount of the severance pay. However, unemployment benefits are classified as income from employment pursuant to Article 17.1 of the LIRPF. Therefore, unemployment benefits are not covered by the legally established exemption scenarios.
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