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A civil servant has enquired whether the financial assistance received for having a child with a disability in their care is exempt from IRPF. The Directorate General for Taxes (DGT) has ruled that such benefits constitute employment income subject to tax, distinguishing them from allowances provided for healthcare treatments.
Question raised: Whether the allowance received is exempt from Personal Income Tax (IRPF).
The allowance for having a person with a disability as a dependent is employment income subject to Personal Income Tax (IRPF) and withholdings. Only allowances intended for health treatment or recovery that cover expenses not covered by the Health Service or Mutual Insurance remain exempt. Social-type benefits intended to alleviate the recipient's economic situation are not exempt.
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