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V0704-23 ·23 March 2023 ·consulta-vinculante Medium impact
Tax

Civil servants' pay for child care leave is not exempt from Income Tax

A City Council has requested clarification on whether the full remuneration received by a civil servant during leave to care for a minor child with a serious illness is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these payments constitute salary income rather than exempt family benefits or allowances.

In 5 key points

How it affects those involved

This ruling clarifies that payments received by civil servants during specific care leaves are treated as taxable employment income, preventing taxpayers from incorrectly claiming them as tax-exempt family benefits.

Lifecycle

2023-03-23PublishedPublished 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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