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V1969-20 16 June 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ayuda económica

Dependency benefits under Law 39/2006 are exempt from Personal Income Tax, even if received by an heir after the beneficiary's death

A taxpayer inquired whether a sum of €12,800, received following a dependency lawsuit won by her deceased father, must be declared for Personal Income Tax (IRPF) purposes. The Directorate General of Taxes (DGT) ruled that this amount is exempt from taxation.

The question raised

Taxation in the Personal Income Tax (IRPF) of the aforementioned amount.

The DGT's ruling

Public economic benefits linked to service, for care in the family environment and personalized assistance derived from the Law for the promotion of personal autonomy and care for people in a situation of dependency, are exempt according to article 7.x) of Law 35/2006. Therefore, the economic aid must not be included in the Personal Income Tax (IRPF) return, even if it is received by the heir following the death of the beneficiary.

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