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V0501-16 8 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Aid for groups at risk of social exclusion and victims of gender-based violence is exempt from Income Tax

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.

The question raised

Tax treatment, for the purposes of Personal Income Tax, that must be assigned to the aforementioned aid.

The DGT's ruling

Economic benefits provided by the Autonomous Communities for minimum insertion income and aid from local entities for groups at risk of social exclusion, emergencies, housing, food, or basic needs of minors or persons with disabilities are exempt. Aid to victims of violent crimes and gender-based violence is also exempt. These exemptions apply provided that the purposes and requirements of the granting entity's regulations are met.

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