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V1628-18 ·12 June 2018 ·consulta-vinculante Medium impact
Tax

Subsidies for caring for minors with serious illnesses are exempt from Personal Income Tax (IRPF)

A query was raised regarding whether the subsidy intended to compensate for loss of income due to reduced working hours to care for minors with cancer or other serious illnesses is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that it is exempt, as it constitutes family assistance for the care of minor children.

In 5 key points

How it affects those involved

This ruling provides legal certainty for caregivers, ensuring that financial support received to manage work reductions for child care is not subject to taxation.

Lifecycle

2018-06-12PublishedPublished 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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