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A taxpayer inquired whether a €2,000 grant received from the Xunta de Galicia for work-life balance purposes is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that such benefits are exempt income.
Cuestión planteada Si dicha ayuda está exenta de tributación en el Impuesto sobre la Renta de las Personas Físicas.
Las ayudas concedidas a trabajadores por reducción de jornada para el cuidado de hijos menores de tres años, o menores de doce años con discapacidad igual o superior al 33%, son rentas exentas. Esto se debe a que el artículo 7.z) de la Ley 35/2006 declara exentas las prestaciones y ayudas familiares de las Administraciones Públicas vinculadas al cuidado de hijos menores.
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