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V1562-24 26 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Regional housing rental subsidies for social emergency situations may be exempt from Personal Income Tax (IRPF)

A query was raised regarding whether a housing subsidy from the La Rioja regional government is exempt from Personal Income Tax (IRPF) under Article 7(y) of the LIRPF. The Directorate General for Taxes (DGT) ruled that, as the aid is aimed at groups in social emergency situations, it is exempt up to the IPREM limit.

The question raised

Whether the exemption regulated in Article 7 y) of the Personal Income Tax Law is applicable.

The DGT's ruling

The aid established by Autonomous Communities to address the housing needs of persons without resources or in situations of social emergency is exempt from taxation. This exemption applies up to a maximum combined annual amount of 1.5 times the public indicator of multiple effects income (IPREM).

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