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V1985-21 ·24 June 2021 ·consulta-vinculante Medium impact
Tax

Rental assistance for young people is not exempt from Personal Income Tax if a situation of special vulnerability is not proven

The taxpayer asks whether the rental assistance for young people from the Autonomous Community of Andalusia is exempt from Personal Income Tax. The DGT responds that only assistance for groups at risk of social exclusion who prove such a situation would be exempt.

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2021-06-24PublishedPublished 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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