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Public Servant: DGT doctrinal evolution

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

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2025

Current position

Remuneration received by public servants in a situation of reduced working hours due to leave for the care of a minor child with cancer or a serious illness constitutes income from employment. The exemption under Article 7.z) of the LIRPF (Personal Income Tax Law) does not apply because the official receives their full salary and not a subsidy or social aid. As its nature does not change, the general withholding procedure must be applied to the total amount.

The DGT's position remains constant in classifying these benefits as income from employment. The 2016 rulings and the most recent one from 2025 agree that, since there is no reduction in the full salary, there is no change in the nature of the income that would allow for the application of exemptions. No doctrinal evolution is observed, but rather a reiteration of the criterion.

Analysis based on 9 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
V1220-14 7 May 2014

Norwegian pension for a Spanish resident taxed only in Spain

SG de Fiscalidad Internacional
residencia fiscalrenta mundialconvenio de doble imposiciónpensión de jubilaciónfuncionario público Convenio entre España y NoruegaLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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