Overview

• The Servicio Público de Empleo Estatal (SEPE) has clarified that over-52 subsidy recipients must submit their annual income declaration (DAR) within 15 working days of their subsidy anniversary to avoid suspension.
• The DAR evaluates total income, including presumed yields from non-rented assets, calculated at a 3.25% annual interest rate.
• Beneficiaries can file the declaration online via SEPE's electronic office or in person at local offices with an appointment, depending on their circumstances.
• The over-52 unemployment subsidy requires at least 15 years of social security contributions, including 6 years of unemployment contributions, and a monthly income under €888.
• The Real Decreto-ley 2/2024 temporarily exempts beneficiaries from declaring IRPF, but the DAR remains mandatory to maintain the subsidy.