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A civil servant inquired whether the remuneration received after reducing her working hours to 50% to care for a child with a serious illness is exempt from tax. The Directorate General for Taxes (DGT) ruled that these earnings retain their nature as employment income and are not exempt from taxation.
Cuestión planteada Tratamiento fiscal de las retribuciones que percibe la consultante que se encuentra en la situación antes descrita.
Los rendimientos percibidos por el personal funcionario en situación de reducción de jornada por permiso de cuidado de hijo menor con cáncer u otra enfermedad grave son rendimientos del trabajo según el artículo 17 de la Ley 35/2006. Al no suponer una merma en el sueldo íntegro, estas prestaciones no mutan su naturaleza y no gozan de exención alguna. Se debe aplicar el procedimiento general de retención sobre la cuantía total del rendimiento íntegro.
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