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V1714-19 9 July 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Andalusian subsidies for hiring family caregivers are taxed as employment income

A query was raised regarding whether a subsidy from the Regional Government of Andalusia for hiring caregivers for a family member is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the aid must be taxed as employment income.

The question raised

Whether a subsidy received from the Junta de Andalucía in accordance with Article 2 of the Order of July 25, 2005, which establishes the regulatory bases for the granting of aid for the hiring of persons for the care of a family member, is exempt by virtue of Article 7.x) of the LIRPF.

The DGT's ruling

The aid regulated by the Order of July 25, 2005, is not covered by the exemption under Article 7.x) of the LIRPF, as it is not a benefit derived from Law 39/2006 on the Promotion of Personal Autonomy. Therefore, it is considered taxable income as employment income pursuant to Article 17 of the LIRPF.

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