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V0129-25 12 February 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas exentas

The subsidy from the Community of Madrid for hiring domestic workers for childcare is exempt from Personal Income Tax (IRPF)

A query is made as to whether the aid from the Community of Madrid for the hiring of domestic personnel intended for the care of children under 12 years of age is exempt from taxation. The DGT responds in the affirmative, as it is a public aid linked to the care of minor children.

The question raised

Question posed: Whether the aforementioned aid is exempt in accordance with Article 7 z) of the LIRPF.

The DGT's ruling

The subsidy received for the hiring of a domestic worker for the care of children under 12 years of age is a public aid granted by the Community of Madrid to promote work-life balance. As it is a benefit linked to the care of minor children, it is considered exempt income pursuant to Article 7 z) of the Personal Income Tax Law.

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