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A City Council has requested clarification on whether the full remuneration received by a civil servant during leave to care for a minor child with a serious illness is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) has ruled that these payments constitute salary income rather than exempt family benefits or allowances.
Cuestión planteada En relación con los rendimientos del trabajo que satisface el Ayuntamiento al funcionario durante el disfrute del referido permiso, si están exentos de tributación por aplicación del artículo 7 z) de la Ley del Impuesto sobre la Renta de las Personas Físicas y, en caso afirmativo, si, sobre los rendimientos exentos de tributación, el Ayuntamiento no ha de practicar retención.
La exención del artículo 7.z) de la LIRPF no es aplicable a las retribuciones de los funcionarios públicos que disfrutan del 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 por su cargo. Al no existir una reducción real de sus retribuciones, no cabe equipararlo a las prestaciones económicas que reciben los trabajadores no funcionarios.
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