Skip to content
V0482-25 ·25 March 2025 ·consulta-vinculante Medium impact
Tax

Family care economic benefit exempt from IRPF for dependent recipient

The Valencian Government asks whether family care economic support should be subject to IRPF and who is liable. The DGT confirms that the benefit is exempt from IRPF for the recipient (the dependent) and has no fiscal impact on the caregiver.

In 6 key points

How it affects those involved

The benefit is exempt from income tax for the dependent recipient, with no tax obligation for the caregiver.

Lifecycle

2025-03-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact