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V1251-25 9 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · permiso de lactancia

Paid lactation leave accrued in full-time shifts must be taxed as income from employment

The consultant asks whether remuneration received for lactation leave in full-time shifts is exempt from income tax. The DGT responds that this income is not covered by the exemption in article 7.h) of the Income Tax Law.

The question raised

Whether said remuneration is exempt from taxation by virtue of Article 7.h) of the LIRPF.

The DGT's ruling

The income received for the paid breastfeeding leave provided for in Article 48.f) of the TREBEP is not covered by the exemption under Article 7.h) of the LIRPF. Therefore, said amount must be taxed as income from employment pursuant to Article 17.2.a) of the LIRPF. The exemption for public employees is limited to the remuneration for maternity, adoption, foster care, or paternity leave under Article 49 of the TREBEP.

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