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V1789-24 17 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Benefits for care leavers in Catalonia are exempt from Income Tax (subject to limits)

A query was raised regarding whether benefits for care leavers in Catalonia are exempt under Article 7(y) of the Personal Income Tax Law (LIRPF). The Directorate General for Taxes (DGT) has ruled that they are, as they constitute social assistance payments intended to meet the needs of groups at risk of social exclusion.

The question raised

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

The DGT's ruling

The benefit for former wards under Law 13/2006 is included in the exemption provided in Article 7 y) of the Personal Income Tax Law (LIRPF). This is due to the fact that it is a social assistance economic benefit intended to address situations of need for young people who have been under guardianship. The exemption applies up to a limit of 1.5 times the Public Indicator of Multiple Effects Income (IPREM).

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