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The inquirer asks whether rental assistance from the Junta de Andalucía is exempt from Personal Income Tax. The DGT responds that if the assistance is granted due to a status of special vulnerability, it is exempt up to a limit of 1.5 times the IPREM.
Question posed: Whether the exemption regulated in Article 7 y) of the Personal Income Tax Law is applicable.
Rental assistance for the primary residence granted by autonomous communities to groups at risk of social exclusion is exempt pursuant to Article 7 y) of the LIRPF. For the exemption to apply, the beneficiary must possess a social services report certifying their situation of risk of social exclusion. The exemption is subject to a maximum combined annual limit of 1.5 times the IPREM. If these requirements are not met, the assistance constitutes a capital gain that is integrated into the general taxable base.
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