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V1244-25 ·7 July 2025 ·consulta-vinculante Medium impact
Tax

Public aid for housing damage from floods is exempt from IRPF

The DGT confirms that municipal aid to offset housing damage from floods does not form part of taxable income.

In 6 key points

How it affects those involved

Such aid is not included in the IRPF taxable base.

Lifecycle

2025-07-07PublishedPublished 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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