Skip to content
Back to index
V0204-16 21 January 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rentas exentas

Benefits for caring for minors with cancer or other serious illnesses are exempt from Personal Income Tax (IRPF)

A query was made regarding the tax treatment of financial benefits provided for the care of minor children affected by cancer or other serious illnesses. The Directorate General for Taxes (DGT) has determined that these benefits are exempt income.

The question raised

The tax treatment that must be applied to the indicated benefit for the purposes of Personal Income Tax.

The DGT's ruling

The benefits regulated by Royal Decree 1148/2011, paid on a compensatory basis for the reduction of working hours, are considered exempt income. This is due to the fact that Article 7.z) of Law 35/2006 declares exempt the family benefits and aid for the care of minor children received from Public Administrations.

Book your free first meeting