The people that They collect unemployment benefits or unemployment benefits will no longer have to be submitted income tax return solely for receiving these benefitsThe Executive has reversed course and eliminated an obligation that had been introduced in the last reform of the unemployment subsidy, but which was never applied in practice.
This change is reflected in a Royal Decree-Law on economic measures approved by the Council of Ministers and published in the Official State Bulletin (BOE)The regulation modifies the General Social Security Law and eliminates the requirement that all beneficiaries of SEPE benefits and subsidies submit an income tax return, considering that it generated an excessive bureaucratic burden and unforeseen tax consequences.
What exactly has the Government decided?
The Royal Decree-Law, of a bus, introduces among its measures the elimination of the obligation to file the personal income tax return for those receiving unemployment benefits. Until now, the General Social Security Law included among the obligations of unemployed workers the obligation to "submit annually the corresponding Personal Income Tax return."
With the new wording, The letters k) of articles 271.1 and 299.1 are removed. of the General Social Security Law, which were the ones that incorporated this specific obligation to declare. The legal text itself acknowledges that the requirement "exceeds the intention of the rule," whose original objective was simply to have a additional source of information for the benefits management entity.
In other words, the Government admits that forcing all unemployment benefit recipients to file an income tax return was not just a formality, but that it had real tax effects that went far beyond the initial idea of ​​control and verification.
The decision has statewide scope and affects all people in Spain who receive contributory unemployment benefits or welfare subsidies managed by the State Public Employment Service (SEPE).
When does it apply and what happens to the income from 2024 and 2025?
The measure It will apply to the fiscal year 2025That is, to the income tax return that will be filed in 2026. With this, the obligation that had been established in the 2024 unemployment benefit reform, which aimed to ensure that all recipients filed personal income tax returns in general.
In March, the Government had already taken a first step towards to decide that the unemployed would not be required to file income tax returns for the 2024 fiscal year, which is due to be settled in 2025. At that time, it was decided to postpone the measure until 2026, suspending the requirement while its impact was analyzed.
Now, the Executive is going even further and Bury that obligation for good.Neither in 2024 nor in 2025 will it be required to file a tax return solely for receiving unemployment benefits or subsidies. Any possibility of this requirement coming into effect later is ruled out by the current wording of the Royal Decree-Law.
The text emphasizes that introducing a tax obligation of this type through a social security regulation, such as the General Social Security Law, is not the appropriate channel for modify de facto tax obligations of the taxpayers, something that corresponds to the tax regulations themselves.
Thus, the Government returns the situation to the classic tax scheme: The obligation to file an income tax return is determined by the general criteria of the Tax Authority. (income levels, number of payers, etc.), not simply because of receiving a benefit from the SEPE.
Why the obligation is being abolished: social, fiscal and administrative reasons
In the Official State Gazette (BOE), the Executive outlines several reasons that, in its opinion, make the necessary immediate suppression of the obligation. The first is that its scope "does not only imply a formal obligation", but also had a direct effect on taxation of the unemployed, many of whom would not have to declare according to the general rules of the Personal Income Tax.
Secondly, the focus is placed on the added administrative burden which would fall on those who begin receiving unemployment benefits or a subsidy. It is estimated that the obligation would have affected approximately 2,5 million new people each year who access unemployment benefits, forcing them to manage a tax procedure that, in many cases, would not provide them with any benefit.
The Government also warns that maintaining this requirement would have entailed a significant overload for the State Tax Administration Agency (AEAT)which would be forced to process millions of additional declarations, with the cost and complexity that this entails.
Added to this is the risk of unwanted side effects, such as the loss of the right to apply the minimum allowance per dependent in some households, something that could especially harm families with fewer resources and in a situation of economic vulnerability.
Taken together, the Executive believes that all these factors make the obligation is not "adequate" or proportionateThat is why the decision was made to withdraw it before it was fully deployed.
How many people were affected and what was their profile?
One of the key points covered by the decree is the number of people affected: the obligation to declare would have incorporated to more than 2,5 million taxpayers as newly required to file personal income tax returnsThese are people who until now were not necessarily required to file an income tax return, but who would have become required to do so by receiving unemployment benefits.
According to data handled by the Government, 75% of these new taxpayers receive unemployment benefits of less than 5.400 euros per yearWith those income levels, strictly tax regulations would not require them to file a declaration, so the obligation arose solely from a provision included in Social Security legislation.
Had the rule been maintained, many of these taxpayers would have had to self-assess and pay a tax amount which, under normal circumstances, they would not have to pay. It is precisely this mismatch between the spirit of the Personal Income Tax and the added obligation from the social sphere that the Executive points to as one of the main reasons for rectifying the situation.
Furthermore, from a practical point of view, for a significant portion of the unemployed, fulfilling the obligation would have meant having to to handle complex tax procedures (telematic processing(deadlines, possible penalties) without always having the necessary means or advice.
The decree also mentions that imposing this obligation could lead to... loss of certain tax benefits, especially related to family minimums, something that, again, clashed with the protective purpose of the unemployment benefits system.
Relationship with the Minimum Living Income and differences between benefits
In the explanatory memorandum, the Government recalls that at the time it was decided extend to unemployment a similar obligation to that of the Minimum Living Income (IMV)In the case of the IMV (Minimum Living Income), the filing of the income tax return remains a necessary condition to facilitate the checks and controls on this non-contributory benefit.
However, the Executive emphasizes that there are substantial differences between the IMV and unemployment benefitsboth in their purpose and in the regulations that govern them. Therefore, it concludes that it is not appropriate to automatically transfer the same scheme of tax obligations from one benefit to another.
The analysis carried out since the reform of the subsidy came into force has led the Government to consider that, in the area of ​​unemployment, this obligation "has not been adequate" and that there are sufficient reasons to withdraw it without waiting until 2026, the date on which its application had initially been postponed.
In parallel, it is highlighted that the Strengthening interoperability between the SEPE and the Tax Agency It allows the administration to obtain the necessary data on the income and economic situation of the beneficiaries without imposing on them the generalized obligation to submit the declaration.
In this way, control over benefits is maintained, but a requirement that the Executive itself describes as "unnecessary" and excessively burdensome for the unemployed.
What changes in practice for those receiving unemployment benefits or a subsidy
For those receiving contributory unemployment benefits or any subsidy from the SEPE (Spanish Public Employment Service), the message is clear: They will not have to file an income tax return just for receiving unemployment benefitsThe obligation to file personal income tax returns will once again be governed by the general criteria established by the Tax Agency for all taxpayers.
That means if a person does not reach the income thresholds If you are not subject to the requirements set by the Tax Agency or are not in any of the situations where the declaration is mandatory (for example, certain cases with several payers), you will not have to file an income tax return just for receiving unemployment benefits.
As a reference, in the campaign of 2024 income tax The Spanish Tax Agency (AEAT) sets a general limit of 22.000 euros per year with a single payer and 15.876 euros in certain cases with multiple payersAmong other conditions, these thresholds will continue to be the guide for determining whether or not to file a tax return, regardless of whether or not you receive benefits from the SEPE (Spanish Public Employment Service).
In practice, this eliminates a major source of Uncertainty and fear of sanctions Among the unemployed, there was concern that the failure to file a tax return could have repercussions. the suspension of the subsidy or the obligation to return amounts already collected.
Those who charge a SEPE welfare subsidy They are also exempt from this general obligation to declare. However, they must continue to comply with the other usual requirements (reporting changes in circumstances, actively seeking employment, etc.).
The specific case of the subsidy for people over 52 years old
A common question is what happens to the subsidy for people over 52 years oldwhich has some additional obligations. In this case, the elimination of the obligation to file an income tax return. It does not affect the Annual Income Tax Return (DAR)which remains a requirement of this aid.
The DAR is a procedure that is submitted to the SEPE, not to the Tax Office, and serves to allow the administration to verify that The beneficiary's income does not exceed 75% of the minimum interprofessional wage (SMI)Failure to comply may result in the suspension of the subsidy and the social security contributions associated with this benefit.
Therefore, those receiving this subsidy must continue submitting the DAR every 12 months within the established deadlines, even if they are no longer required to file an income tax return simply because they are unemployed or receiving this aid.
The change affects the tax obligation to file IRPFHowever, it does not eliminate other specific controls that already existed in certain unemployment benefits, which maintain their own regulations.
For many households with employment problems and low incomes, the Government's decision represents a relief in terms of bureaucracy and potential tax costsWhile clarifying the regulatory framework: income will be paid when it is due according to the Treasury, not simply because one is registered as unemployed or receives a subsidy.
