Recipients of unemployment benefits and subsidies

According to the Report issued by the Ministry of Labor and Social Economy of March 12, 2025, on the universal obligation to file an income tax return by applicants and beneficiaries of unemployment benefits, for reasons of legal certainty the first fiscal year in which the universal obligation to file the income tax return will apply will be the year 2025, taking into account that the regulatory modification established by Royal Decree-Law 2/2024, of May 21, came into force on November 1, 2024, and, therefore, during the first ten months of the current fiscal year the obligation would not have existed. Consequently, the universal obligation to file an Income Tax Return for all beneficiaries of unemployment benefits and subsidies will not apply to Personal Income Tax 2024.

However, these beneficiaries remain the obligation to file a personal income tax return as they may have to do under the provisions of 96 of Law 35/2006 on personal income tax. Further information on tax obligation to file a personal income tax return for 2024: Tax Agency: Who is required to file a 2024 personal income tax return?