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V0100-21 28 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas exentas

Swiss social security child benefits may be exempt from Personal Income Tax

A tax resident in Spain works for a Swiss company and receives a monthly child benefit of 300 CHF from the Swiss social security system. The Directorate General for Taxes (DGT) has ruled that this benefit is exempt from taxation.

The question raised

Whether said benefit is exempt from Personal Income Tax.

The DGT's ruling

Public benefits for dependent children are exempt from Personal Income Tax (IRPF) pursuant to Article 7.h of the Personal Income Tax Law (LIRPF). In this case, as it concerns a benefit for a dependent child originating from a foreign public social security scheme, it is covered by the exemption.

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