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V0561-19 14 March 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

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

A query was raised regarding whether remuneration received by public employees during paternity leave should be subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has determined that these amounts are exempt in accordance with Article 7(h) of the Personal Income Tax Act (LIRPF).

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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