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V1789-24 ·17 July 2024 ·consulta-vinculante Medium impact
Tax

Benefits for care leavers in Catalonia are exempt from Income Tax (subject to limits)

A query was raised regarding whether benefits for care leavers in Catalonia are exempt under Article 7(y) of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) has ruled that they are, as they constitute social assistance payments intended to meet the needs of groups at risk of social exclusion.

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2024-07-17PublishedPublished 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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