Doctrine by topic · DGT Observatory

Withholding Tax on Account: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 38 rulings · 2014–2026

Current position

Grants for medical expenses not covered by the Health Service or Mutual Insurance intended for treatment or health recovery are not income subject to IRPF (Personal Income Tax). Benefits aimed at alleviating the recipient's economic situation or those covering expenses already covered by public healthcare are taxed as employment income.

The DGT's position has remained constant since 2015. The criterion systematically distinguishes between grants for health recovery, which are exempt, and benefits intended to alleviate the economic situation or cover expenses already covered by public healthcare, which are taxable.

Analysis based on 37 of 38 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0598-25 1 Apr 2025

Income and retention imputation depends on the chosen temporal imputation criterion

SG de Impuestos sobre la Renta de las Personas Físicas
imputación temporalcriterio de devengocriterio de cobros y pagosretenciones a cuentarendimientos de actividades económicas LIRPF — Ley 35/2006 del IRPF art. 14.1.bLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact