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Practical manual for Income Tax 2022.

i) Remunerations to collaborators in humanitarian or social assistance activities

Earnings from work are considered to be the remuneration received by those who collaborate in humanitarian or social assistance activities promoted by non-profit entities.

Social assistance should be understood as "the set of actions and activities developed by the Public Sector or by Entities or private persons outside the framework of Social Security, allocating economic, personal or organizational resources to address, fundamentally, states of need and other deficiencies of certain groups (elderly, minors and young people, ethnic minorities, drug addicts, refugees and asylum seekers, etc.) or other people in a state of need, marginalization or social risk."