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V1403-23 25 May 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · prestación ortoprotésica

Public subsidies for orthopaedic products in the common services portfolio are not subject to Income Tax

A taxpayer inquired whether financial aid received from their Health Service to purchase a wheelchair and an anti-decubitus cushion must be declared for Income Tax purposes. The Directorate General for Taxes (DGT) ruled that these amounts do not constitute taxable income for the recipient.

The question raised

Taxation of the subsidy under Personal Income Tax.

The DGT's ruling

The receipt of public subsidies to acquire a wheelchair and an anti-decubitus cushion does not constitute income, provided that both products are included in the common service portfolio of the orthopedic-prosthetic benefits of the National Health System. The healthcare services received do not demonstrate an economic capacity subject to taxation. Notwithstanding, Royal Decree 1030/2006 excludes certain wheelchairs from these benefits, except for those with electric propulsion and steering that meet specific requirements regarding disability and handling capacity.

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