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The taxpayer asks whether the rental assistance for young people from the Autonomous Community of Andalusia is exempt from Personal Income Tax. The DGT responds that only assistance for groups at risk of social exclusion who prove such a situation would be exempt.
Question posed: Whether the exemption regulated in Article 7 y) of the Personal Income Tax Law applies to the amount received as said assistance.
The receipt of a subsidy for the payment of rent constitutes a capital gain. For these aids to be exempt pursuant to Article 7.y) of the LIRPF, they must be intended to meet the housing needs of persons lacking sufficient economic means and a situation of risk of social exclusion must be proven. If this vulnerability requirement is not met, the aid must be included in the general taxable base as a capital gain in the period in which it is received.
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