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V1372-26 4 June 2026 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Disability subsidy deemed patrimonial gain subject to income tax

The DGT confirms that a €1,500 subsidy for assistive technology for a person with disability is considered a patrimonial gain subject to income tax and requires declaration.

The question raised

Question raised: Whether said subsidy, received in 2025, is subject to taxation or is exempt. In the event of taxation, whether it obliges the beneficiary to file the 2025 Personal Income Tax return.

The DGT's ruling

The subsidy received constitutes a capital gain subject to, and not exempt from, taxation under Personal Income Tax (IRPF), pursuant to Article 33.1 of the Personal Income Tax Law (LIRPF). Due to the amount received, there is an obligation to file the tax return corresponding to the tax period in which it is received.

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