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V1839-22 2 August 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

The subsidy for reduction of working hours for the care of minor children is exempt from Personal Income Tax

A query is made as to whether a subsidy granted by an Autonomous Community for the reconciliation of family and work life is exempt from taxation. The DGT determines that, as it is an aid for workers who reduce their working hours for the care of children, the exemption under Article 7 z) of the LIRPF applies.

The question raised

Question posed: Whether the aid received is considered exempt from taxation pursuant to Article 7 z) of the LIRPF.

The DGT's ruling

The aid granted to workers who exercise the right to a reduction of working hours for the care of minor children is considered exempt income. This is because Article 7 z) of Law 35/2006 declares exempt the family benefits and aid received from Public Administrations linked to the care of minor children.

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