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A query was raised regarding whether a regional grant intended to compensate for travel expenses related to healthcare services is subject to Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) ruled that such an allowance does not constitute taxable income.
Cuestión planteada Si dicha ayuda estará sometida a gravamen en el Impuesto sobre la Renta de las Personas Físicas.
La ayuda para sufragar gastos de desplazamiento con fines asistenciales no es renta sujeta al Impuesto. Se trata de una compensación económica por gastos relacionados con lesiones o enfermedades derivados de la necesidad de recibir asistencia sanitaria en una localidad distinta a la de residencia.
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