Skip to content
V0996-20 ·22 April 2020 ·consulta-vinculante Medium impact
Tax

Health expense reimbursements are not subject to Personal Income Tax

A taxpayer queried whether payments received from the Canary Islands Health Service to cover accommodation, subsistence, and travel costs for medical treatment were subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these amounts do not constitute taxable income.

In 5 key points

Lifecycle

2020-04-22PublishedPublished 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