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V1244-25 7 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · base imponible

Public aid for housing damage from floods is exempt from IRPF

The DGT confirms that municipal aid to offset housing damage from floods does not form part of taxable income.

The question raised

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

The DGT's ruling

Public aid to repair the destruction of assets caused by flooding is not included in the personal income tax (IRPF) taxable base. Likewise, aid received to compensate for the temporary or permanent displacement from the primary residence due to such causes is not taxable. In this case, the aid to mitigate housing damage caused by the DANA is not included in the taxable base pursuant to the fifth additional provision of the Personal Income Tax Law (LIRPF).

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