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V2395-23 6 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Castilla-La Mancha subsidies for hiring caregivers are not exempt from Income Tax

A taxpayer inquired whether a subsidy from Castilla-La Mancha for hiring a caregiver for a dependent parent is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the exemption under Article 7.x of the LIRPF does not apply, as the aid does not stem from Law 39/2006.

The question raised

Whether said subsidy is exempt from taxation, specifically through the application of the exemption regulated in Article 7 x) of the Personal Income Tax Law.

The DGT's ruling

The exemption under Article 7.x of the Personal Income Tax Law (LIRPF) applies exclusively to public economic benefits linked to service, for family environment care, and for personalized assistance derived from Law 39/2006. Since the subsidy received originates from a regional decree and not from the application of the aforementioned Law 39/2006, it is not covered by said exemption.

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