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V1746-23 ·15 June 2023 ·consulta-vinculante Medium impact
Tax

Dependency benefits are exempt from Income Tax (IRPF)

A query was raised regarding whether a monthly dependency benefit of €715.07 for Grade III dependency is exempt from Income Tax. The Directorate General for Taxes (DGT) has ruled that such assistance is entirely exempt from taxation.

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2023-06-15PublishedPublished 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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