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V0066-19 14 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Public employee maternity leave pay exempt from Income Tax subject to certain limits

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.

The question raised

Whether such remuneration received during maternity leave by female public employees is exempt pursuant to Article 7 h) of the Tax Law.

The DGT's ruling

Remuneration received by public employees who are not entitled to Social Security benefits, but are entitled to remuneration during maternity, adoption, or paternity leave, is exempt. This exemption is limited to the maximum benefit amount recognized by Social Security for such purpose. Any excess over said limit shall be taxed as income from employment.

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