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V0129-25 ·12 February 2025 ·consulta-vinculante Medium impact
Tax

The subsidy from the Community of Madrid for hiring domestic workers for childcare is exempt from Personal Income Tax (IRPF)

A query is made as to whether the aid from the Community of Madrid for the hiring of domestic personnel intended for the care of children under 12 years of age is exempt from taxation. The DGT responds in the affirmative, as it is a public aid linked to the care of minor children.

In 6 key points

Lifecycle

2025-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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