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A query was raised regarding whether a public employee's remuneration during birth leave is exempt from Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that remuneration for maternity, paternity, adoption, or foster care leave as provided in the Basic Statute of Public Employees is exempt; however, additional leave not specified in tax law must be subject to taxation.
Cuestión planteada Si la retribución percibida durante el permiso por nacimiento de los empleados públicos está exenta conforme al artículo 7 h) de la Ley del Impuesto.
Las retribuciones percibidas por empleados públicos durante los permisos por parto, adopción o guarda y paternidad del artículo 49 del Estatuto Básico del Empleado Público están exentas de IRPF según el artículo 7 h) de la LIRPF. La exención tiene como límite el importe de la prestación máxima que reconozca la Seguridad Social por ese concepto, tributando el exceso como rendimiento del trabajo. No están exentas las retribuciones por permisos adicionales que no estén contemplados en la normativa citada.
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