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A query was raised regarding whether payments received by a civil servant for reduced working hours to care for a child with cancer are exempt under Article 7.z) of the LIRPF. The Directorate General for Tax (DGT) ruled that the exemption does not apply because these amounts constitute salary payments rather than family allowances or benefits.
Cuestión planteada Si las percepciones obtenidas durante el citado permiso están exentas de tributación en el IRPF conforme a lo dispuesto en el artículo 7.z) de la Ley del Impuesto.
La exención del artículo 7.z) de la LIRPF no se aplica a las retribuciones de los funcionarios públicos que perciben el permiso por cuidado de hijo menor afectado por cáncer u otra enfermedad grave. Lo que percibe el funcionario no es un subsidio o ayuda social, sino una retribución salarial íntegra. Al no existir una reducción real de las retribuciones, no cabe equipararlo a las prestaciones económicas que sí están exentas.
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