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MEDIUM
FISCAL

Salaries during reduced hours for caring of a seriously ill child not exempt from IRPF

V0537-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0537-25
Published
28 Mar 2025

Summary

A public official inquired whether salaries earned during reduced working hours for caring of a seriously ill child are exempt under article 7.z) of the IRPF Law. The DGT responded that the exemption does not apply because these amounts are salary payments, not aids or subsidies.

In 6 key points

Lifecycle

2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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