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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A mother inquired whether grants from the Canary Islands Health Service to cover travel, accommodation, and subsistence costs for herself and her daughter during treatment in Madrid are subject to Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these amounts do not constitute taxable income.
This ruling clarifies that reimbursements intended to cover actual expenses incurred during medical treatment do not constitute a taxable gain, providing tax relief for patients and their authorised companions.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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