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A taxpayer under the special regime of article 93 of the LIRPF asks whether social security income from paternity leave is exempt. The DGT responds that article 7 exemption of the LIRPF does not apply in this regime.
Cuestión planteada Solicita aclaración en cuanto a si dichas rentas están exentas de tributación en el régimen especial regulado en el artículo 93 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La aplicación del régimen especial del artículo 93 de la LIRPF implica que no resultará de aplicación lo dispuesto en el artículo 14 del texto refundido de la Ley del Impuesto sobre la Renta de no Residentes. Por tanto, no es aplicable la exención de las rentas mencionadas en el artículo 7 de la LIRPF, incluyendo las rentas por baja de paternidad.
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