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V1813-17 ·11 July 2017 ·consulta-vinculante Medium impact
Tax

Subsidies for health expenses not covered by the Health Service or Mutual Insurance are not taxable under Personal Income Tax

A query is made regarding whether a social action subsidy from a company to address an employee's disability is subject to Personal Income Tax. The DGT responds that if the subsidy is intended for health treatment or recovery and covers expenses not covered by the Health Service, it does not constitute income.

In 6 key points

Lifecycle

2017-07-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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