Skip to content
Back to index
V2526-18 18 September 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Grants for glasses, prosthetics or hearing aids are non-taxable if used for health restoration and not covered by the Health Service

A query was raised regarding whether social action grants for expenses related to glasses, dental prosthetics, and hearing aids are subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are not taxable if they are intended for medical treatment or the restoration of health and are not covered by the Health Service or a mutual insurance scheme.

The question raised

Tax treatment of said aid under Personal Income Tax.

The DGT's ruling

Financial aid for medical expenses not covered by the Health Service or Mutual Fund, intended for treatment or health restoration, is not considered income subject to Tax. If the benefit is intended to alleviate the recipient's economic situation rather than providing healthcare, it constitutes employment income subject to taxation. Likewise, aid for medical expenses that are already covered by the Health Service or Mutual Fund is also taxable.

Book your free first meeting