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A worker inquires about the tax treatment of a benefit that compensates 50% of her salary upon reducing her working hours to care for her daughter with a serious illness. The DGT responds that said benefit is exempt income.
Question posed: The tax treatment that must be applied to the indicated benefit for the purposes of Personal Income Tax.
Economic benefits paid as compensation for the reduction of working hours, regulated by Royal Decree 1148/2011 for the care of minors with cancer or other serious illnesses, are considered exempt income. This is because Article 7.z) of Law 35/2006 declares family benefits and aid from Public Administrations linked to the care of minor children to be exempt.
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