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V1608-22 4 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · exención

Remuneration for adoption leave in public employees is exempt from Income Tax (subject to limits)

A query was raised regarding whether the remuneration received by a civil servant during adoption leave is exempt from Personal Income Tax (IRPF) and whether she is entitled to the maternity deduction. The Directorate General for Taxes (DGT) ruled that such remuneration is exempt subject to certain limits and that she is indeed entitled to the maternity deduction.

The question raised

Whether the remuneration received during guardianship leave for adoption purposes by public employees is exempt pursuant to Article 7 h) of the LIRPF. Whether there is a right to the maternity deduction.

The DGT's ruling

The remuneration received by public employees during maternity, adoption, or paternity and guardianship leave is exempt from taxation pursuant to Article 7 h) of the LIRPF, subject to the maximum benefit recognized by the Social Security. Regarding the maternity deduction, the situation of guardianship for adoption purposes is equated to pre-adoptive foster care, allowing the application of the deduction pursuant to Article 81 of the LIRPF. The deduction shall be applied proportionally to the number of months in which the requirements are met and shall be limited to the accrued contributions.

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