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V1927-22 12 September 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Municipal aid for persons with disabilities is not exempt under Art. 7(z) of the IRPF

A taxpayer inquired whether municipal aid received for having a child with a disability is exempt from taxation. The DGT ruled that the exemption for family aid related to the care of minors does not apply.

The question raised

Whether said aid is exempt from taxation through the application of the exemption regulated in Article 7 z) of the Personal Income Tax Law.

The DGT's ruling

The exemption provided in Article 7 z) of the Personal Income Tax Law applies to family benefits and aid linked to the birth, adoption, foster care, or care of minor children. Since the municipal call for applications is intended for persons with disabilities and not specifically for the care of minor children, said exemption is not applicable.

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