Skip to content
V0676-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Periodic social protection and integration aid for minors is exempt from Personal Income Tax

A query was raised regarding whether financial aid provided by an Autonomous Community to prevent social risk among minors is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has determined that it is indeed covered by the exemption under Article 7(y) of the Personal Income Tax Law.

In 5 key points

Lifecycle

2024-04-15PublishedPublished 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