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V3568-20 16 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

2020 unemployment benefit arrears must be attributed to the 2020 tax year even if paid in 2021

A taxpayer has enquired whether arrears for unemployment benefits relating to 2020, to be received in January 2021, should be taxed in 2020 or 2021. The Directorate General of Taxes (DGT) has ruled that they must be attributed to the 2020 tax year.

The question raised

Temporal attribution of the unemployment benefit arrears corresponding to 2020, which will be received in January 2021.

The DGT's ruling

Unemployment benefits constitute income from employment. When, due to justified circumstances not attributable to the taxpayer, income is received in periods different from those in which it was due, it shall be attributed to the latter. In this case, the amounts corresponding to the months of 2020 must be attributed to the 2020 tax period. A supplementary tax return will not be necessary if the payment occurs before the opening of the 2020 tax filing period.

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