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A query was raised regarding whether orphanhood benefits received from a social welfare mutual fund are exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that they are not exempt, as regulations only grant exemptions to Social Security benefits or equivalent schemes, whereas the mutual fund's statutes specify that its benefits are complementary and independent.
Cuestión planteada Si dicha prestación está exenta en virtud del artículo 7.h) de la Ley 35/2006.
La prestación de orfandad de la mutualidad no se incluye en la exención del artículo 7.h) de la Ley 35/2006. Al ser prestaciones de carácter complementario, independiente y no concurrente con los regímenes obligatorios de la Seguridad Social, no se consideran rentas exentas y tributan por el impuesto.
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