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V3020-17 20 November 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Financial aid from the Junta de Andalucía for childbirth is exempt from Income Tax

A taxpayer inquired whether the €600 grant provided by the Junta de Andalucía for having a third child under the age of three is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that this benefit is not taxable.

The question raised

Whether said benefit is exempt from Personal Income Tax (IRPF). If not, in which period it must be declared.

The DGT's ruling

The economic aid received from the Junta de Andalucía is exempt from Personal Income Tax (IRPF) as it is linked to childbirth. Pursuant to Article 7 of the Personal Income Tax Law (LIRPF), family benefits and aid from Public Administrations linked to birth, adoption, foster care, or the care of minor children are exempt.

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