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A query was raised regarding whether full remuneration received by public employees during leave to care for a minor child with cancer or another serious illness is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) has determined that these amounts do not qualify for exemption as they constitute salary payments rather than social grants or benefits.
Question posed: Whether the remuneration paid to public employees by the various Public Administrations, during the leave to care for a minor child affected by cancer or another serious illness regulated in Article 49.e) of the consolidated text of the Law of the Basic Statute of Public Employees, is considered exempt from IRPF in accordance with the provisions of Art. 7 z) of the LIRPF.
The exemption under Article 7.z) of the LIRPF is not applicable to the remuneration of public officials during the leave provided for in Article 49.e) of the TRLEBEP. What the official receives is not a subsidy or social aid, but full salary remuneration that is not reduced despite the reduction in working hours. As it does not constitute a compensatory economic benefit, but rather their habitual salary, the tax exemption does not apply.
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