27.07.2010 STS. The applicant relies on unification of doctrine in the Supreme Court claiming that for the computation of the income requirement, requesting susbisio unemployment, the limit of 75% of SMI is to discount the income limit for tax-exempt ( ).... income tax "exemption from minimum rent is set a law of fiscal nature [art. 2.2 of TR LIRPF] and therefore, unless otherwise legal referral-is inapplicable to other normative orders. For if the legislature had wanted to exclude the said minimum in any area [in particular to determine the condition of lack of income for the purposes of being beneficiaries of unemployment benefit], it seems doubtful that this should have precepts, but-as we have seen precisely none of the cases in which concerns possible deductions [add-on minimum pensions, widows and - precisely for unemployment], refers to anything that has to exclude the alleged "disposable income" established in the tax regulations . Apart from that it defies logic that in calculating the income limit for purposes of benefit from an assistance-or asistencial/prestacional- which is vital to ensure the subsistence minimum, just to be excluded from income to take account of "the minimum amount of personal and family we are considering, since in this way-would-contradictory perceptions attributed 'vital' [the subsistence threshold] and who previously had guaranteed, with such a person to accumulate -and-two thresholds of subsistence: free tax and unemployment assistance.
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