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V1882-18 ·26 June 2018 ·consulta-vinculante Medium impact
Tax

Grants for wheelchairs included in the NHS service portfolio are non-taxable

A taxpayer inquired whether financial assistance received from their Health Service to purchase a wheelchair must be declared for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that these amounts do not constitute taxable income, provided the wheelchair is included in the National Health System's portfolio of orthoprosthetic services.

In 6 key points

How it affects those involved

This ruling clarifies that social welfare benefits provided through the public health system for specific medical equipment are exempt from personal income tax, ensuring that recipients of such aid are not financially penalised.

Lifecycle

2018-06-26PublishedPublished 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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