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A civil servant working 50% reduced hours on leave to care for a child with cancer has enquired about the tax treatment of their salary. The Directorate General for Taxes (DGT) has ruled that these amounts constitute employment income and are not exempt from taxation.
Cuestión planteada Tratamiento fiscal de las retribuciones que percibe el consultante que se encuentra en la situación antes descrita.
Los rendimientos percibidos por el personal funcionario en situación de reducción de jornada por permiso para el cuidado de hijo menor con enfermedad grave son rendimientos del trabajo. No es aplicable ninguna exención sobre tales rendimientos, ya que no mutan su naturaleza y se mantiene el sueldo íntegro. Se debe aplicar el procedimiento general para determinar el tipo de retención sobre la cuantía total.
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