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V0633-23 ·17 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 full remuneration received by public employees during leave to care for a minor child with cancer or another serious illness is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) has determined that these amounts do not qualify for exemption as they constitute salary payments rather than social grants or benefits.

In 6 key points

How it affects those involved

This ruling clarifies that payments received by public employees during such leave periods are subject to Income Tax, as they are classified as salary rather than non-taxable social assistance.

Lifecycle

2023-03-17PublishedPublished 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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