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A taxpayer received an unemployment benefit as a lump sum and did not declare it in 2013 and 2014 because it was exempt; however, they ceased their activity before the five-year period elapsed. The DGT clarifies whether supplementary tax returns must be filed or if the total amount should be declared in the 2016 tax year.
Cuestión planteada Si debe presentar complementaria por los ejercicios 2013 y 2014, por las cantidades no declaradas (acogidas a la exención), o bien, declarar dichos importes no declarados en su día, en la declaración de IRPF de 2016.
La exención de las prestaciones por desempleo en pago único está condicionada al mantenimiento de la actividad como autónomo durante cinco años. Si se incumple este requisito, se pierde el derecho a la exención. La regularización de la situación tributaria debe realizarse en la autoliquidación del IRPF del período impositivo en el que se produce el incumplimiento, incluyendo las cantidades que antes estaban exentas.
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