Skip to content
Back to index
V2781-16 21 June 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Payments for reduced working hours to care for a sick child are taxed as employment income

A civil servant on a 50% reduced working hour schedule due to leave to care for a minor child with a serious illness has enquired about the tax treatment of their salary. The Directorate General for Taxes (DGT) has ruled that this income remains classified as employment income and is not eligible for any tax exemption.

The question raised

Tax treatment of the remuneration received by the applicant who is in the situation described above.

The DGT's ruling

The income received by civil servants in a situation of reduced working hours due to leave for the care of a minor child affected by cancer or another serious illness is considered employment income. As its nature does not change, no exemption is applicable and withholding must be applied to the total amount in accordance with the general procedure.

Book your free first meeting