Taxation of breastfeeding leave accumulated in full working days

The Directorate General of Taxes (DGT) has issued a relevant ruling for public employees regarding the tax treatment of remuneration received during breastfeeding leave. The central issue lies in determining whether these amounts are exempt from Personal Income Tax (IRPF) or if they must be included in the taxable base as employment income.

What the DGT has resolved

The inquiry analyzes whether the income received for paid breastfeeding leave, provided for in article 48.f) of the TREBEP, is covered by the exemption established in article 7.h) of the LIRPF. Following a regulatory analysis, the DGT has concluded that said amount must be taxed as employment income, in accordance with article 17.2.a) of the LIRPF.

The ruling establishes a clear distinction between the different types of leave. The exemption provided for in the IRPF regulations is limited exclusively to remuneration derived from maternity, adoption, guardianship, or paternity leave contemplated in article 49 of the TREBEP. Therefore, breastfeeding leave does not fall within this exemption scenario.

What it means for you

If you are a public employee and choose to accumulate breastfeeding leave in full working days, you must take into account that the amount received during those days will not be tax-free. Unlike what occurs with birth or adoption leave, these amounts will increase your IRPF taxable base.

What you should do

It is necessary for public employees in this situation to verify the nature of the remuneration they receive during their breastfeeding period. Since the tax treatment varies depending on the type of leave taken, it is fundamental to analyze the application of current regulations in each particular case to ensure compliance with tax obligations.