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A query was raised regarding whether remuneration received by public employees during maternity or paternity leave is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) confirms that such payments are exempt under Article 7(h) of the Personal Income Tax Law (LIRPF), subject to the maximum Social Security benefit limit.
Cuestión planteada Si la retribución percibida durante el permiso por parto de las empleadas públicas, y durante el permiso por paternidad por nacimiento de los empleados públicos está exenta conforme al artículo 7 h) de la Ley del Impuesto.
Las retribuciones percibidas por empleados públicos durante el permiso por parto o de paternidad por nacimiento están exentas de tributación según el artículo 7 h) de la LIRPF. Esta exención tiene como límite el importe de la prestación máxima que reconozca la Seguridad Social por el concepto correspondiente. Cualquier exceso sobre dicho límite tributará como rendimiento del trabajo.
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