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Practical manual for Income Tax 2023.

14. Unemployment benefits received in the single payment modality

Regulations: Art. 7.n) Law Income Tax

Unemployment benefits granted by the respective managing entity are exempt, regardless of their amount, when they are received in the form of a single payment established in Royal Decree 1044/1985, of June 19, which regulates the payment of unemployment benefits in the form of a single payment ( BOE of July 2), provided that the amounts received are used for the purposes and in the cases provided for in the aforementioned regulation.

Please note that, with effect from 10 October 2015, article 34.1 of Law 20/2007, of 11 July, on the Statute of Self-Employment ( BOE of 12 July) provides that the provisions of Royal Decree 1044/1985, of 19 June, establishing the payment of unemployment benefits in the form of a single payment, will be maintained, including any amendments incorporated by subsequent regulations, insofar as they do not conflict with the rules indicated in this same section 1 of article 34.

The cases for which the single unemployment payment can be requested are:

  • Starting a self-employed activity.

  • Joining an existing or newly created cooperative as a working or permanent member.

  • The creation of a labour company or joining an existing one, as a working partner or as a permanent employee.

  • Contribution to the share capital of a newly created company or commercial entity or one established within a maximum period of twelve months prior to the contribution, provided that they will have effective control of it, and carry out a professional activity therein, covered by the Special Regime for Self-Employed Workers (RETA) or the Special Regime of Social Security for Sea Workers.

This exemption will be conditional on maintaining the action or participation for a period of five years, in the event that the taxpayer has joined labor companies or worker cooperatives or has made a contribution to the share capital of a commercial entity, or on maintaining, for the same period, the activity, in the case of a self-employed worker.