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The inquirer asks whether rental assistance provided by the Autonomous Community of Andalusia for people in situations of extreme vulnerability is exempt from Personal Income Tax (IRPF). The Directorate-General for Taxes (DGT) responds that, provided the requirements of regional regulations for groups at risk of social exclusion are met, the assistance is exempt up to a limit of 1.5 times the IPREM.
Cuestión planteada Si, al importe percibido en concepto de dicha ayuda, se le aplica la exención regulada en el artículo 7 y) de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las ayudas al alquiler para personas en situación de especial vulnerabilidad (que acrediten riesgo de exclusión social mediante informe de servicios sociales) encajan en la exención del artículo 7.y) de la LIRPF. Esta exención permite no tributar por dichas ayudas hasta un importe máximo anual conjunto de 1,5 veces el IPREM. Si no se cumplen los requisitos de exención, la ayuda constituye una ganancia patrimonial que debe integrarse en la base imponible general. La ganancia patrimonial derivada de ayudas públicas debe imputarse al período impositivo en que se perciba el cobro.
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