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V1223-19 30 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Dependency allowance is exempt from Income Tax (IRPF)

A person with a disability enquired whether the financial allowance linked to the residential care service of the ASSDA should be subject to Income Tax. The DGT ruled that such assistance is exempt from taxation.

The question raised

Whether said benefit is exempt from Personal Income Tax (IRPF) and, if not, what its taxation would be.

The DGT's ruling

Public economic benefits linked to the service, for care in the family environment and personalized assistance derived from the Law for the promotion of personal autonomy and care for people in a situation of dependency, are exempt from Personal Income Tax (IRPF). Therefore, the aid received must not be included in the income tax return, regardless of its amount.

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