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A query was raised regarding whether remuneration received by a civil servant during maternity leave is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has determined that, following the amendment to Article 7(h) of the Personal Income Tax Law, such payments are exempt up to the maximum Social Security benefit limit.
Cuestión planteada Si dicha retribución percibida durante el permiso por parto de las empleadas públicas está exenta conforme al artículo 7 h) de la Ley del Impuesto.
Las retribuciones percibidas por empleados públicos que no tienen derecho a la prestación de la Seguridad Social, pero sí a retribución durante los permisos por parto, adopción o guarda y paternidad, están exentas. Esta exención tiene como límite el importe de la prestación máxima que reconozca la Seguridad Social por ese concepto. Cualquier exceso sobre dicho límite tributará como rendimiento del trabajo.
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