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A query is made as to whether childcare and education subsidies, established in a municipal collective bargaining agreement, are exempt from Personal Income Tax (IRPF). The DGT determines that these amounts are not exempt because they are granted to a specific group of employees.
Question posed: Whether said subsidy is subject to and not exempt from Personal Income Tax and, therefore, subject to withholding, or, conversely, whether it is considered exempt by application of Article 7 z) of the Tax Law.
For family allowances from the Public Administration to be exempt under Article 7.z) of the LIRPF, the possibility of accessing them must be of a public scope. As these are subsidies granted by an entity to a specific group of employees, this requirement is not met. Therefore, the subsidy constitutes monetary employment income subject to IRPF and withholdings.
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