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V1910-17 ·18 July 2017 ·consulta-vinculante Medium impact
Tax

Childcare subsidies paid by a municipal body are subject to Personal Income Tax (IRPF)

A query is made as to whether childcare and education subsidies, established in a municipal collective bargaining agreement, are exempt from Personal Income Tax (IRPF). The DGT determines that these amounts are not exempt because they are granted to a specific group of employees.

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2017-07-18PublishedPublished 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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