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V1327-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

Financial support for caring for a person with a disability is taxed as employment income for IRPF purposes

A civil servant has enquired whether the financial assistance received for having a child with a disability in their care is exempt from IRPF. The Directorate General for Taxes (DGT) has ruled that such benefits constitute employment income subject to tax, distinguishing them from allowances provided for healthcare treatments.

In 6 key points

How it affects those involved

Taxpayers receiving financial support for caring for persons with disabilities must include these amounts in their taxable employment income, as they do not qualify for the same exemptions as healthcare-related subsidies.

Lifecycle

2021-05-11PublishedPublished 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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