Skip to content
V1662-21 ·31 May 2021 ·consulta-vinculante Medium impact
Tax

Rental assistance for persons in situations of special vulnerability may be exempt from Personal Income Tax up to 1.5 times the IPREM

The inquirer asks whether rental assistance from the Junta de Andalucía is exempt from Personal Income Tax. The DGT responds that if the assistance is granted due to a status of special vulnerability, it is exempt up to a limit of 1.5 times the IPREM.

Lifecycle

2021-05-31PublishedPublished 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