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V0482-25 25 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · prestación económica

Family care economic benefit exempt from IRPF for dependent recipient

The Valencian Government asks whether family care economic support should be subject to IRPF and who is liable. The DGT confirms that the benefit is exempt from IRPF for the recipient (the dependent) and has no fiscal impact on the caregiver.

The question raised

Question posed: In the event that a person receives the economic benefit for care within the family environment from the Generalitat Valenciana, the question is raised regarding the taxation of the receipt of said benefit, and whether the dependent person or their caregiver must pay tax on it.

The DGT's ruling

The economic benefit for care within the family environment derived from Law 39/2006 is exempt from Personal Income Tax (IRPF) pursuant to article 7.x) of the LIRPF. As the dependent person is the beneficiary, there is no obligation to report said benefit in their tax return. The recognition of this benefit to the dependent person has no tax implications for the caregiver.

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