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A civil servant working 50% reduced hours to care for a child with a serious illness has requested clarification on the tax treatment of their salary. The Directorate General for Taxes (DGT) has determined that these earnings constitute employment income and are not eligible for any tax exemption.
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 de cuidado de hijo menor con cáncer u otra enfermedad grave tienen la consideración de rendimientos del trabajo. No es aplicable ninguna exención sobre tales rendimientos, ya que no mutan su naturaleza y se mantiene el sueldo íntegro. Por tanto, se debe aplicar el procedimiento general para determinar el importe de la retención sobre la cuantía total.
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