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A query was raised regarding whether financial allowances paid by a company for ophthalmology and dentistry expenses are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are not taxable, provided they are used for treatment or the restoration of health and are not covered by the National Health Service or a mutual insurance scheme.
Cuestión planteada Consideración de las citadas ayudas económicas como renta sujeta o no a tributación en el Impuesto sobre la Renta de las Personas Físicas y a su sistema de retenciones.
Las ayudas económicas para gastos de enfermedad no cubiertos por el Servicio de Salud o Mutualidad que se destinen al tratamiento o restablecimiento de la salud no son renta sujeta al IRPF. Si la prestación tiene como fin paliar la situación económica del perceptor y no la asistencia sanitaria, constituye rendimiento del trabajo sujeto a impuesto. Las ayudas para oftalmología y odontología quedan excluidas de gravamen si cumplen la finalidad de restablecimiento de la salud.
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