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Reduction of Working Hours: 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

Doctrinal reversal High confidence 29 rulings · 2015–2025

Current position

Remuneration received by public officials in a situation of reduced working hours for the care of a minor child with cancer or a serious illness does not enjoy an exemption. As these are full remunerations for work performed and not a subsidy or social aid, they maintain their nature as income from employment. The exemption under article 7.z) of the LIRPF (Personal Income Tax Law) is not applicable.

The DGT's position has undergone a reversal regarding the exemption of these benefits. While in 2015 and 2017 they were considered exempt income as they were family aids, the 2016 rulings and the most recent one from 2025 clarify that, as there is no reduction in the full salary, they constitute income from employment without exemption.

Turning points

  1. V3035-15

    They were considered exempt income as they were compensatory benefits linked to the care of minors according to article 7.z) of the LIRPF.

  2. V1785-16

    It is established that there is no exemption because the benefits do not change their nature as they do not involve a reduction in the full salary.

  3. V0537-25

    It confirms that the exemption does not apply because the official receives full remuneration for their work and not a subsidy or social aid.

Analysis based on 29 of 29 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24

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