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A public official inquired whether salaries earned during reduced working hours for caring of a seriously ill child are exempt under article 7.z) of the IRPF Law. The DGT responded that the exemption does not apply because these amounts are salary payments, not aids or subsidies.
Question posed: To determine whether the income from employment received from their payer during the enjoyment of said leave is exempt from taxation through the application of Article 7 z) of the Personal Income Tax Law.
The exemption under Article 7.z) of the Personal Income Tax Law (LIRPF) does not apply to the remuneration of public officials who benefit from leave for the care of a minor child with cancer or a serious illness. This is because the official receives full remuneration for their work and not a subsidy or social aid. As it constitutes salary remuneration and not a compensatory economic benefit, it does not fall within the scope of the exemption.
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