New obligation for unemployment benefit recipients

Royal Decree-Law 2/2024, presented in May and in force as from November 1, 2024, introduces an important novelty: applicants and beneficiaries of unemployment benefits will be obliged to file an income tax return in order to continue receiving these benefits.

This measure applies from the 2024 income tax return, which will be made in 2025, and will be a requirement even if the income threshold that obliges to declare is not reached.

What does this new obligation imply?

Suspension of unemployment benefits if not declared:

The benefit will be suspended if you do not file the declaration within the established deadlines, as provided in the applicable tax regulations.

It does not affect the Personal Income Tax Law:

It is not a tax change. The Treasury will not penalize you if you are not obliged to declare your income, but the SEPE will require the declaration in order to maintain the right to benefits.

Similarities with the minimum living income (IMV):

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As with MVI beneficiaries, filing the return is an administrative requirement, even if the income is not high or taxable.

Economic impact for beneficiaries

If it is refundable: It may be advantageous to file if you are entitled to excessive deductions or withholdings.

If you have to pay: In this case, the obligation to declare could generate an unforeseen economic impact for those who were not obliged to do so before.

Who is currently exempt from filing a tax return?

Income from work up to 22,000 € per year with a single payer.

Income up to €15,000 with several payers (except for exceptions such as compensatory pensions or income without withholding).

Note: Although these thresholds are maintained, the obligation to declare to maintain unemployment will be independent of them.

💡 Conclusion: If you are collecting unemployment, make sure you file your return in 2025. Even if it does not imply a penalty from the Treasury, you will avoid the suspension of the benefit.

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