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V3020-17 ·20 November 2017 ·consulta-vinculante Medium impact
Tax

Financial aid from the Junta de Andalucía for childbirth is exempt from Income Tax

A taxpayer inquired whether the €600 grant provided by the Junta de Andalucía for having a third child under the age of three is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that this benefit is not taxable.

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2017-11-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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