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A ministerial department requested guidance on calculating tax withholdings for civil servants who reduce their working hours by 50% to care for a child with a serious illness. The Directorate-General for Taxes (DGT) ruled that these payments constitute employment income without exemption and must follow the standard withholding procedure.
Cuestión planteada Procedimiento del cálculo del tipo de retención a practicar sobre las retribuciones que satisface el Departamento Ministerial consultante al personal que se encuentra en la situación antes descrita.
Los rendimientos pagados al personal funcionario con reducción de jornada por permiso de cuidado de hijo menor con cáncer u otra enfermedad grave son rendimientos del trabajo según la Ley del IRPF. Al no haber merma en el sueldo íntegro, estos ingresos no están exentos de tributación. El tipo de retención aplicable sobre la cuantía total debe determinarse mediante el procedimiento general previsto en los artículos 82 a 88 del Reglamento del IRPF.
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