The PSOE and Sumar have reached an agreement to advance the exemption in the IRPF of the aid received by people affected by thalidomide. The measure will be incorporated through a transactional amendment and will likely have the support of other parliamentary groups during its processing.
The pact comes after the Ministry of Finance attempted to veto the initiative. However, Sumar and the PP prevented that veto in the Work Commission's Table, which allowed the proposal to continue its parliamentary journey.
Exempting the aid regulated by the 2023 decree
The amendment modifies Article 7 of the Personal Income Tax Law (IRPF) to declare exempt the aid provided in the Royal Decree 574/2023, which regulates the procedure for granting aid to people affected by thalidomide in Spain between 1950 and 1985.
The new text establishes that the aid contemplated in that regulation will be exempt from the tax, equating it to the tax treatment already received by aid intended for people affected by the human immunodeficiency virus (HIV).
Furthermore, the modification will have effects from the entry into force of the law and also for previous fiscal years that have not expired.
The generic exemption initially proposed is eliminated
The transactional amendment introduces changes regarding the initial wording. Specifically, it removes the reference to the exemption of "any income, capital gain, pension, or receipt of any kind" linked to those affected by thalidomide.
According to the motivation of the amendment, that formula was too indeterminate and could generate legal uncertainty by encompassing income that was not directly related to the condition of being affected.
The text argues that, in addition, compensation for personal damages recognized by law or by judicial resolution already enjoys exemption in the IRPF according to current regulations, so it was not necessary to expand that assumption.
Avoiding problems in tax management
Thus, the new wording is justified by stating that a more precise regulation will avoid management problems and facilitate the processing of tax returns for beneficiaries.
The motivation of the amendment argues that eliminating that legal indeterminacy provides "the necessary security and peace of mind" to the affected individuals in their relationship with the tax administration.
With the agreement between PSOE and Sumar already closed and the expectation that other groups will support the initiative, the tax exemption of these aids is on track for its approval during the parliamentary processing.