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The inquirer asks whether ceasing an economic activity would require the repayment of a lump-sum unemployment benefit, even if another activity is being performed. The DGT responds that it does not have the authority to rule on this matter.
Cuestión planteada Se plantea, en concreto, si la baja de una actividad económica cuyo inicio permitió la posibilidad de cobrar en un solo pago el importe de la prestación contributiva por desempleo determinará la obligación de devolver dicho importe, a pesar de que actualmente el consultante desarrolla otra actividad económica.
La Dirección General de Tributos manifiesta que no es competente para resolver sobre la devolución del pago único por la prestación de desempleo derivada del cese en el ejercicio de una actividad económica. Dicha consulta debe dirigirse al órgano procedente del Ministerio de Empleo y Seguridad Social.
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