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V3292-15 ·26 October 2015 ·consulta-vinculante Medium impact
Tax

Grants for illnesses not covered by Social Security may be exempt from Income Tax if intended for health recovery

The tax treatment of various social grants provided by a company to its employees is examined. The DGT determines that only grants for medical expenses not covered by the Health Service and intended for the restoration of health are exempt.

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2015-10-26PublishedPublished 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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