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MEDIUM
FISCAL

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

V1251-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1251-25
Published
9 Jul 2025

Summary

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

Lifecycle

2025-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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