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V1020-21 ·20 April 2021 ·consulta-vinculante Medium impact
Tax

Staffing costs for caring for a sick relative are not tax-deductible

A taxpayer inquired whether they could deduct the salaries and social security contributions of an employee hired to care for their sick mother from their Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the law does not provide for deductions regarding expenses arising from the illness of relatives.

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2021-04-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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