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V1251-25 ·9 July 2025 ·consulta-vinculante Medium impact
Tax

Paid lactation leave accrued in full-time shifts must be taxed as income from employment

The consultant asks whether remuneration received for lactation leave in full-time shifts is exempt from income tax. The DGT responds that this income is not covered by the exemption in article 7.h) of the Income Tax Law.

In 6 key points

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2025-07-09PublishedPublished 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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