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V0596-25 1 April 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

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

The DGT confirms that payments by companies for hearing aids and glasses do not constitute taxable income if they are for health treatment or recovery and are not covered by public health or mutual insurance.

The question raised

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

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 is not considered income subject to Personal Income Tax (IRPF). Any other social benefit intended to alleviate the recipient's economic situation rather than providing healthcare constitutes earned income. Likewise, aid for medical expenses that are covered by the Health Service or Mutual Insurance is also taxable.

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