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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.
Cuestión planteada Tributación en el IRPF del trabajador.
Las ayudas económicas por gastos de enfermedad no cubiertos por el Servicio de Salud o Mutualidad que se destinen al tratamiento o restablecimiento de la salud no tienen consideración de renta sujeta al IRPF. Cualquier otra prestación social cuyo fin sea paliar la situación económica del perceptor y no la asistencia sanitaria constituye rendimiento del trabajo. Asimismo, tributan las ayudas por gastos sanitarios que sí estén cubiertos por el Servicio de Salud o Mutualidad.
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