Skip to content
V1346-19 ·10 June 2019 ·consulta-vinculante Medium impact
Tax

Birth grants paid by a local council to its officials are not exempt from Income Tax

A local council has enquired whether birth grants paid to its officials under a collective bargaining agreement are exempt from tax. The Directorate General for Taxes (DGT) has ruled that they are not exempt because they do not constitute public benefits.

In 6 key points

How it affects those involved

This ruling clarifies that local government benefits paid via employment agreements are treated as taxable employment income rather than exempt public social security or welfare benefits.

Lifecycle

2019-06-10PublishedPublished 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