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V1924-14 16 July 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Grants from a workers' association are taxed as employment income for Personal Income Tax purposes

A query was raised regarding whether assistance granted by a company's workers' association should be subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such amounts are subject to taxation as employment income.

The question raised

Tax treatment that, for the purposes of Personal Income Tax, must be applied to the aforementioned aid.

The DGT's ruling

The amounts received are considered gross employment income pursuant to Article 17.1 of Law 35/2006. This includes all considerations or benefits, under any name or nature, deriving directly or indirectly from the employment relationship.

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