Back to index
V4711-16 8 November 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · prestación de desempleo

Loss of exemption for lump-sum unemployment benefits if shareholding is not maintained for five years

The inquirer asked whether they would lose the exemption for receiving unemployment benefits as a lump sum if they left a worker cooperative to establish a single-member limited company. The DGT ruled that failure to comply with the five-year maintenance period results in the loss of the right to the exemption.

The question raised

Application of the exemption to the unemployment benefit paid in a single lump sum.

The DGT's ruling

The exemption of unemployment benefits paid in a single lump sum requires maintaining the action or shareholding in labor companies or cooperatives for five years. If the taxpayer leaves the labor company before said period, the right to the exemption is lost. The tax regularization must be carried out in the Personal Income Tax self-assessment for the period in which the non-compliance occurs.

Book your free first meeting