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V1420-17 ·6 June 2017 ·consulta-vinculante Medium impact
Tax

Rental assistance for social emergencies provided by an Autonomous Community is exempt from Income Tax

A query was raised regarding whether rental assistance granted by the Junta de Andalucía to individuals in situations of social emergency is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that it is, as it meets the requirements set out in state regulations.

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2017-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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