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V1243-25 7 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · base imponible

Rental assistance after natural disasters exempt from income tax

The DGT confirms that aid for accessing rental housing following damage from wind and rain in Valencia does not form part of the income tax base.

The question raised

Taxation of said aid in the personal income tax (IRPF).

The DGT's ruling

Public aid received to compensate for the temporary or permanent displacement from the primary residence due to natural causes is not included in the personal income tax (IRPF) taxable base. In this instance, the aid to facilitate access to rental housing following the damage caused by the DANA is considered compensation for the displacement from the primary residence. Therefore, it must not be included in the taxable base pursuant to the fifth additional provision of the Personal Income Tax Law (LIRPF).

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