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A company has requested clarification on whether financial aid provided to employees with children with mental disabilities, as stipulated in a collective agreement, is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these benefits must be taxed as employment income.
Cuestión planteada Si dicha ayuda se encuentra exenta en el IRPF de los empleados.
La ayuda económica percibida por los empleados en aplicación de su convenio colectivo constituye un rendimiento del trabajo según el artículo 17.1 de la LIRPF. Al no encajar en ninguno de los supuestos de rentas exentas previstos en la ley, como el artículo 7, la prestación está sometida a tributación y al sistema de retenciones.
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