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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.
Cuestión planteada Si la retribución percibida durante el permiso por guarda con fines de adopción de los empleados públicos está exenta conforme al artículo 7 h) de la LIRPF. Si tiene derecho a la deducción por maternidad.
Las retribuciones percibidas por empleados públicos durante los permisos por parto, adopción o guarda y paternidad están exentas de tributación conforme al artículo 7 h) de la LIRPF, con el límite de la prestación máxima que reconozca la Seguridad Social. Respecto a la deducción por maternidad, la situación de guarda con fines de adopción se equipara a la de acogimiento preadoptivo, permitiendo aplicar la deducción conforme al artículo 81 de la LIRPF. La deducción se aplicará proporcionalmente al número de meses en que se cumplan los requisitos y tendrá como límite las cotizaciones devengadas.
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