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A city council inquires whether allowances provided to employees with dependent family members and the reimbursement of driving license renewal fees are exempt income. The DGT responds that neither amount is covered by the exemptions under Article 7 of the Personal Income Tax Law.
Question posed: Possible consideration of the allowances as exempt income under Article 7 of Law 35/2006.
Dependency allowances are not exempt because the exemption under Article 7.x) applies only to public benefits and not to those derived from an employment or statutory relationship. Likewise, the reimbursement of driving license renewal fees constitutes monetary remuneration subject to Personal Income Tax withholding. Both amounts are considered full employment income as they derive from the employment relationship.
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