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V0672-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Family care does not create a contractual relationship and any payment shall be treated as employment income

A son inquires whether care provided to his mother creates an obligation for remuneration and how such payments would be taxed. The DGT clarifies that these caregiving activities occur within a family framework rather than a contractual one, and that if remuneration were provided, it would be taxed as employment income.

The question raised

Whether the personal care that one undertakes to provide to one's mother generates any type of legal relationship with tax consequences in the sense that the mother must remunerate the individual for the care received. If so, it is questioned how such remuneration should be valued or calculated and what its tax classification is.

The DGT's ruling

The provision of care by non-professional caregivers must be carried out within the framework of the family relationship and never under a contractual, employment, or other type of relationship. If the caregiver were to receive remuneration for such care, said amount shall be considered earned income for the recipient. This remuneration would not be covered by the exemption for dependency benefits under article 7.x) of the LIRPF.

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