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V1928-22 ·12 September 2022 ·consulta-vinculante Medium impact
Tax

Disability child allowances agreed in collective agreements are subject to Income Tax

A local council employee inquired whether a monthly allowance for having a child with a disability exceeding 33% is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that it is not exempt, as the benefit is established via a collective agreement for a specific group of employees.

In 6 key points

How it affects those involved

This ruling clarifies that specific allowances granted through collective bargaining for certain employee groups do not qualify for tax exemptions, even if they relate to family circumstances like disability.

Lifecycle

2022-09-12PublishedPublished 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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