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Social Assistance: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2024

Current position

Assistance for health treatment or recovery for expenses not covered by the Health Service or Mutual Insurance is not taxable. Benefits to meet the needs of minors in households lacking the means for their subsistence are exempt under the limit of 1.5 times the IPREM. Any other social benefit intended to alleviate the worker's economic situation constitutes employment income.

The DGT's position remains constant in the distinction between health assistance and assistance to alleviate economic situations. Over the years, specific cases such as eyeglasses, funeral expenses, or disability have been clarified, and recently, the exemption for the needs of minors in households has been integrated.

Turning points

  1. V1635-15

    The exemption is specified for optical lenses, dental treatments, orthopedic devices, and hearing aids if they fulfill the purpose of health recovery.

  2. V3292-15

    It is established that funeral benefits are exempt up to the limit of the expenses incurred.

  3. V0676-24

    Assistance for the needs of minors in households lacking the means is included as exempt under the limit of 1.5 times the IPREM.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10

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