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V0182-19 29 January 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Public sector employees' pay during birth or paternity leave is exempt from Income Tax (subject to limits)

A query was raised regarding whether remuneration paid to public employees during paternity leave is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that, following the amendment to Article 7(h) of the Personal Income Tax Law, such payments are exempt up to the limit of the maximum Social Security benefit.

The question raised

Cuestión planteada Si la retribución percibida durante el permiso por paternidad por nacimiento de los empleados públicos está exenta conforme al artículo 7 h) de la Ley del Impuesto.

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