The Government has finally decided not to force the perceptors of the unemployment benefit to present the declaration of the income corresponding to the year 2024, which had to be submitted this year, thus applying this requirement collected in the reform of the unemployment subsidy.
This is specified in the instruction published by the Public State Employment Service (SEPE) on the application of the obligation to submit the Declaration of the IRPF by the applicants and beneficiaries of unemployment benefit.
Although in principle it was provided by the Government that this tax obligation was applied in the exercise of 2025, the Executive has changed criteria taking into account that the subsidy norm entered into force on November 1, 2024, and, therefore, during the first ten months of the fiscal year of last year there would not have been the obligation.
Thus, from the Government it will not be required in 2025 the presentation of the IRPF of 2024 to the receivers of unemployment. Therefore, presenting the declaration of income or not will have no consequences for the effect of sanctions or possible loss of benefits.
Postponed until 2026
However, the beneficiaries of unemployment benefit will have to present the income statement from 2026, regardless of whether or not they meet the minimum amount to do it, as it was preceptive so far.
In this way, the Royal-Decree Law of May 21, 2024 would be complied with, which adopted urgent measures for the simplification and improvement of the care level of unemployment protection.
This decree, which was rejected by Podemos in January of this year, which motivated the Ministry of Labor to present it months later incorporating the demands of the purple party, came forward in May, when it was published in the Official State Gazette.
The main measure of the decree, agreed with CCOO and UGT and that did not sign Ceoe and Cepyme, contemplates an increase due to sections of the amount of unemployment subsidy, currently 480 euros per month (80% of the IPREM); It extends the group of beneficiaries, and will allow to compatible with a salary both the subsidy and the contributory benefit of unemployment, among other measures.
Together with these changes, the Government took advantage of the processing of this decree to incorporate the obligation of the applicants and beneficiaries of unemployment benefits of “annually presenting the corresponding declaration of the Income Tax of the natural persons”, an obligation that entered into force on November 1, 2024, in the face of the presentation of the income statement in 2025-corresponding to the year 2024-. Finally, this demand is postponed to 2026.
You will not have to declare with income less than 22,000 euros
In this way, until next year, the unemployed that receive the benefit, like any wage earner, will not be obliged to submit the statement if they do not have more than 22,000 euros per year or above 15,000 euros if they have two or more payers and one of them has paid more than 1,500 euros per year.
As in previous years, those who will be obliged to present the income statement are self -employed, regardless of their income, and the beneficiaries of the minimum vital income (IMV). This campaign has raised the obligation to declare, regardless of the number of payers, if they receive income from work below 15,876 euros, in parallel to the increase in the minimum interprofessional salary (SMI) of 2024.
Another important novelty affects the reduction due to work returns, which benefits taxpayers with net returns of work below 19,747.5 euros. In this statement, the maximum fiscal reduction goes to 7,302 euros (in 2023 it was 6,498 euros).
Source: www.eldiario.es
