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V1875-18 26 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · prestación económica

Financial allowance for care within the family is exempt from Personal Income Tax

A query was raised regarding whether the financial allowance for care within the family and support for non-professional caregivers is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that this allowance is exempt from taxation.

The question raised

Taxation in the IRPF of the "economic benefit for care in the family environment and support for non-professional caregivers" regulated in Article 18 of Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for persons in a situation of dependency.

The DGT's ruling

The economic benefit for care in the family environment and support for non-professional caregivers regulated in Law 39/2006 is a public economic benefit linked to the service of care in the family environment and personalized assistance. Therefore, pursuant to Article 7.x) of the LIRPF, it is not subject to Personal Income Tax (IRPF) and must not be reported in the tax return.

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