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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.
Cuestión planteada Si dicha ayuda está exenta de tributación en el IRPF.
La ayuda económica concedida por el Ayuntamiento para el fomento de la natalidad está exenta de tributación conforme al artículo 7 h) de la LIRPF. Esta exención se aplica por ser una prestación pública por nacimiento, adopción, maternidad o paternidad.
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