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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.
Cuestión planteada Si dicha retribución está exenta de tributación, en virtud del artículo 7.h) de la LIRPF.
La renta percibida por el permiso de lactancia retribuido previsto en el artículo 48.f) del TREBEP no se encuentra amparada por la exención del artículo 7.h) de la LIRPF. Por tanto, dicha cuantía debe tributar como rendimientos del trabajo según el artículo 17.2.a) de la LIRPF. La exención para empleados públicos se limita a las retribuciones por permisos de parto, adopción, guarda o paternidad del artículo 49 del TREBEP.
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