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V2571-23 ·26 September 2023 ·consulta-vinculante Medium impact
Tax

Pensions from paternity leave not exempt under article 93 LIRPF special regime

A taxpayer under the special regime of article 93 of the LIRPF asks whether social security income from paternity leave is exempt. The DGT responds that article 7 exemption of the LIRPF does not apply in this regime.

In 5 key points

Lifecycle

2023-09-26PublishedPublished 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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