Benefits received for burial or burial

Regulations: Articles 7.r) Law IRPF and 12.1 d) Regulation IRPF

Benefits received for burial or funeral are exempt up to the limit of the total amount of expenses incurred for this reason.

Benefits of workers or civil servants, both public and paid by orphanages and similar institutions, companies and public entities, that exceed the exempt limit will be considered as work income obtained in a notoriously irregular manner over time and a 30% reduction will be applicable to them, when they are imputed in a single tax period.