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V1420-17 6 June 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Rental assistance for social emergencies provided by an Autonomous Community is exempt from Income Tax

A query was raised regarding whether rental assistance granted by the Junta de Andalucía to individuals in situations of social emergency is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that it is, as it meets the requirements set out in state regulations.

The question raised

Whether the aid is exempt from Personal Income Tax.

The DGT's ruling

Economic benefits provided by the Autonomous Communities to assist groups in situations of social emergency or housing needs of persons without resources are exempt from Personal Income Tax (IRPF). This exemption applies up to a maximum combined annual amount of 1.5 times the public indicator of multiple effects incomes.

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