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A query was raised regarding whether aid provided by Autonomous Communities or local authorities for groups at risk of social exclusion is exempt from Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that these benefits, along with other forms of aid for victims of gender-based violence, are not taxable.
Cuestión planteada Consideración fiscal, que a efectos del impuesto sobre la Renta de las Personas Físicas, debe darse a las ayudas mencionadas.
Están exentas las prestaciones económicas de las Comunidades Autónomas por renta mínima de inserción y las ayudas de entidades locales para colectivos en riesgo de exclusión social, emergencias, vivienda, alimentación o necesidades básicas de menores o personas con discapacidad. También están exentas las ayudas a víctimas de delitos violentos y de violencia de género. Estas exenciones se aplican siempre que se cumplan los fines y requisitos de la normativa de la entidad concedente.
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