14. Unemployment benefits received in the single payment modality
Regulations: Art. 7.n) Law Personal Income Tax
Unemployment benefits recognized by the respective managing entity are exempt, regardless of their amount, when they are received in the single payment modality established in Royal Decree 1044/1985, of June 19, which regulates the payment of unemployment benefit in its single payment modality ( BOE of July 2), provided that the amounts received are used for the purposes and in the cases provided for in the aforementioned standard.
Please note that, with effect from October 10, 2015, article 34.1 of Law 20/2007, of July 11, on the Statute of Self-Employment, in the wording given by article 1.Three of Law 31/2015 , of September 9, which modifies and updates the regulations on self-employment and adopts measures to encourage and promote self-employment and the Social Economy ( BOE of 10) , establishes that the provisions of Royal Decree 1044/1985, of June 19, which establishes the payment of unemployment benefit in its single payment modality, will be maintained, including the modifications incorporated by subsequent regulations, in which do not oppose the rules indicated in the aforementioned article 34. In this sense, the single repealing provision of the aforementioned Law 31/2015, of September 9, repealed the fourth transitional provision of Law 45/2002, of December 12, on urgent measures for the reform of the unemployment protection system. and improvement of employability, which until then regulated the rules for receiving this benefit.
The activities for which the single unemployment payment can be requested are:
The start of an activity as a self-employed worker.
Incorporation into a cooperative, existing or newly created, as a stable worker or work member.
The constitution of a labor company or the incorporation of an existing one, as a stable working or working partner.
The creation of a newly incorporated commercial entity (or the incorporation of one that has been created in the previous 12 months, if you are going to have control of it).
This exemption will be conditioned to the maintenance of the action or participation during the period of five years, in the event that the taxpayer had joined labor companies or associated labor cooperatives or had carried out a contribution to the share capital of a commercial entity, or to the maintenance, for the same period, of the activity, in the case of the self-employed worker.