Skip to content
Back to index
V0149-26 27 January 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Municipal birth subsidy exempt from IRPF

A taxpayer asks whether a 500 euro grant from a municipality to encourage fertility is exempt from IRPF. The DGT confirms it is, as it constitutes a public benefit for childbirth.

The question raised

Whether said aid is exempt from Personal Income Tax (IRPF).

The DGT's ruling

The economic aid granted by the City Council to promote the birth rate is exempt from taxation pursuant to Article 7 h) of the Personal Income Tax Law (LIRPF). This exemption applies as it constitutes a public benefit for birth, adoption, maternity, or paternity.

Book your free first meeting