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An educational entity has requested clarification on whether providing teaching services to the children of its employees can be exempt from Income Tax (IRPF). The Directorate-General for Taxes (DGT) has ruled that the exemption applies to employees of authorised centres, regardless of whether they perform teaching or support roles, provided their duties are not entirely unrelated to the centre's core activity.
Cuestión planteada 1º) Se consulta la posible aplicación de la exención prevista en el artículo 42.3.d) de la Ley del Impuesto a los siguientes empleados de la entidad:
La exención del artículo 42.3.d) de la LIRPF se aplica a los servicios de educación (preescolar hasta bachillerato y FP) prestados por centros autorizados a hijos de sus empleados. No es necesario que el empleado trabaje en el mismo centro donde estudia su hijo ni que realice funciones docentes, pudiendo aplicarse a personal administrativo o de mantenimiento. Quedan excluidos solo los trabajadores cuyas funciones sean exclusivamente ajenas a las actividades del centro educativo autorizado.
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