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A Spanish civil servant residing in Germany has enquired whether the child benefit received from the German state is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that this financial benefit is exempt from taxation.
Question raised: Whether said aid is exempt from Personal Income Tax or, conversely, whether it is subject to taxation and, in this second case, under which section it is taxed.
Public benefits for dependent children are exempt from taxation pursuant to Article 7.h) of the Personal Income Tax Law (LIRPF). As the German subsidy constitutes a public benefit for having dependent children, it is covered by the exemption provided for in Spanish regulations.
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