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V0491-23 ·2 March 2023 ·consulta-vinculante Medium impact
Tax

Civil servants' pay for leave to care for a child with a serious illness is not exempt from Income Tax

A query was raised regarding whether payments received by a civil servant for reduced working hours to care for a child with cancer are exempt under Article 7.z) of the LIRPF. The Directorate General for Tax (DGT) ruled that the exemption does not apply because these amounts constitute salary payments rather than family allowances or benefits.

In 5 key points

How it affects those involved

Civil servants taking leave to care for children with serious illnesses will not benefit from income tax exemptions on the salary they receive during such periods.

Lifecycle

2023-03-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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