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A local council has enquired whether birth grants paid to its officials under a collective bargaining agreement are exempt from tax. The Directorate General for Taxes (DGT) has ruled that they are not exempt because they do not constitute public benefits.
Cuestión planteada Si dicha ayuda podría considerarse exenta al amparo de lo previsto en el último párrafo el artículo 7.h) de la Ley del Impuesto sobre la Renta de las Personas Físicas que establece la exención de las prestaciones públicas por nacimiento.
Para que las prestaciones o ayudas por nacimiento sean exentas, deben ser percibidas de una Administración Pública y su acceso debe ser de ámbito público. Al ser una ayuda establecida por el ayuntamiento para un colectivo determinado (sus funcionarios) mediante un acuerdo de condiciones de trabajo, no cumple el requisito de ámbito público. Por tanto, la ayuda es un rendimiento del trabajo dinerario sujeto a IRPF.
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