MEDIUM
FISCAL Family care economic benefit exempt from IRPF for dependent recipient
Technical details
Summary
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.