Doctrine by topic · DGT Observatory

Public Employee: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Refined position High confidence 20 rulings · 2016–2025

Current position

Remuneration for public employees for maternity, adoption, foster care, or paternity leave is exempt from IRPF (Personal Income Tax) pursuant to article 7 h) of the LIRPF (Law on Personal Income Tax). The exemption is limited to the maximum amount recognized by the Social Security for said concept; any excess is taxed as employment income. Paid breastfeeding leave is not covered by this exemption and must be taxed in full.

The DGT maintains a consistent position regarding the exemption of remuneration for maternity, paternity, adoption, or foster care leave, always limiting it to the Social Security cap. The evolution shows a stricter delimitation of the exemption concept by explicitly excluding breastfeeding leave. There are no changes in the treatment of legal defense expenses.

Turning points

  1. V1251-25

    Establishes that paid breastfeeding leave is not covered by the exemption of article 7 h) of the LIRPF and must be taxed as employment income.

Analysis based on 17 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20

Apply this to your case

Beckham Law & impatriate taxationTalk to the team applying this doctrine daily.
IRPF Spain 2026 CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact