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V0100-21 ·28 January 2021 ·consulta-vinculante Medium impact
Tax

Swiss social security child benefits may be exempt from Personal Income Tax

A tax resident in Spain works for a Swiss company and receives a monthly child benefit of 300 CHF from the Swiss social security system. The Directorate General for Taxes (DGT) has ruled that this benefit is exempt from taxation.

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2021-01-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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