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V0447-24 19 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · prestación económica de dependencia

Unpaid dependency benefits accrued by the deceased are exempt from Personal Income Tax (IRPF)

A query was raised regarding whether a dependency benefit, granted to a community of heirs following the death of the beneficiary, is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has determined that such a benefit is exempt from taxation.

The question raised

Whether it is exempt from Personal Income Tax (IRPF).

The DGT's ruling

Public economic benefits linked to service for care in the family environment and personalized assistance derived from the Dependency Law are exempt pursuant to Article 7.x) of Law 35/2006. Therefore, the economic aid subject to this inquiry must not be included in the Personal Income Tax (IRPF) return.

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