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V0580-25 1 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Funding for hearing aids and glasses not covered by public health may be exempt from income tax

A company asks whether payments for hearing aids and glasses not covered by public health constitute taxable income. The DGT responds that such funding is not taxable if it is intended for health treatment or recovery.

The question raised

Taxation under Personal Income Tax (IRPF) of the employee.

The DGT's ruling

Financial aid for medical expenses not covered by the Health Service or Mutual Insurance that is intended for treatment or the restoration of health shall not be considered income subject to Personal Income Tax (IRPF). Any other social benefit whose purpose is to alleviate the recipient's economic situation and not the recovery of health shall constitute income from employment. In the case consulted, the aid shall be excluded from taxation if it meets the requirements of being intended for the restoration of health and not being covered by public healthcare.

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