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A query was raised regarding whether social action grants for expenses related to glasses, dental prosthetics, and hearing aids are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are not taxable if they are intended for medical treatment or the restoration of health and are not covered by the Health Service or a mutual insurance scheme.
This ruling provides tax certainty for individuals receiving social welfare grants for health-related expenses, ensuring these benefits remain exempt from income tax provided they meet specific health and coverage criteria.
The tax team reviews your specific situation.
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