Leave of Absence in Spain 2026: Types, Reentry, and Contributions

If you need advice on taking a leave of absence, contact Fernanda Vargas via WhatsApp or book an appointment through Calendly. Below is a comprehensive guide on leave of absence in Spain for 2026.

What is a leave of absence and why September is the peak month for requests

A leave of absence is a temporary suspension of the employment contract, either requested by the employee or imposed by circumstances (in the case of forced leave). In Spain, September consistently records the highest number of requests. This trend is largely due to the fact that after exhausting initial parental leave benefits, workers opt for extended time off to care for their family. Additionally, many sectors experience a slowdown at the start of the new academic or fiscal year, making it an ideal moment for such requests.

The three types of leave under Article 46 of the Workers’ Statute: forced, voluntary, and for care

Article 46 of the Workers’ Statute in Spain regulates three types of leave:

  • Forced leave: Granted in cases where the worker’s situation (such as being appointed to hold a public or union position) makes their presence at work impossible. This type ensures the conservation of the job and the accrual of seniority.
  • Voluntary leave: Requires a minimum of one year of seniority and lasts from four months to five years. Although it provides a preferential right to return, it does not guarantee the reservation of the exact job position.
  • Leave for care: Specifically designed for caring for one’s children or relatives in need, allowing up to three years for children and up to two years for other family members, with potential extensions based on collective agreements.

Voluntary leave: one year of seniority, lasting from four months to five years and without job reservation

Voluntary leave is available to workers who have at least one year of service within a company. Its duration ranges from a minimum of four months to a maximum of five years. Although it provides a preferential right to re-enter the workforce, it does not guarantee that the same position will be held upon return. Unlike the leave for care, no salary or social security contributions are made during this period, which can have long-term implications for benefits.

Leave for the care of children (up to 3 years) and relatives (up to 2 years)

This type of leave enables workers to temporarily step away from work to care for their children or relatives who need assistance. For children, the leave can extend up to three years, while for relatives the period is up to two years. A key advantage of this leave is that social security contributions continue during the period, as stipulated by Article 237 of the General Social Security Law. This means that time spent on leave for care counts towards future benefits like pensions.

Job reservation: what is preserved during the first year and afterward

The concept of job reservation varies significantly among the different types of leave. In leave for care cases, the worker’s position is fully reserved during the first year. Beyond this period, the guarantee applies to a position within the same professional group or equivalent category. In contrast, voluntary leave only offers a preferential right to re-enter without the explicit reservation of the previous position, which can lead to a degree of uncertainty upon returning.

Contributions: why leave for care counts (Art. 237 LGSS) and voluntary leave does not

The differences in social security contributions during these leaves have significant consequences. According to Article 237 of the General Social Security Law, periods of leave for care are counted as effective contribution periods. This is crucial for calculating future benefits such as retirement pensions. On the other hand, during voluntary leave, no contributions are made, which could adversely affect your long-term social security rights.

The preferential right to reentry according to the Supreme Court: STS 190/2025

The Supreme Court ruling STS 190/2025 has clarified that the preferential right to reentry in voluntary leave cases overrides any collective agreements. This means that once a worker requests reentry, the company must ensure availability of a position of equal or similar category. In a precedent case, the refusal to rehire combined with converting temporary contracts into permanent ones resulted in a significant indemnification, emphasizing the necessity of respecting this right.

If the company does not rehire you: how to file a claim, deadlines, and possible compensation

If a company refuses to rehire an employee after a leave of absence, there are legal avenues to challenge this decision. It is essential to follow the established procedures by filing a formal complaint within the stipulated deadlines. Detailed documentation and proof of communication are key to securing the compensation calculated based on the lost wages during the non-reinstatement period.

Tax implications: Compensation for non-reentry is taxable under IRPF (STS 291/2026)

The recent Supreme Court decision STS 291/2026 established that the compensation received for failure to reenter the workforce is subject to income tax. This is because the amount, calculated on the basis of foregone wages, is treated as employment income. Understanding this tax treatment is vital for proper planning and financial forecasting.

Leave of absence and immigration: renewing your residence permit, long-term residency, and nationality

For foreign workers, a leave of absence involves additional complexities, particularly regarding the renewal of residence and work permits. Article 80 of RD 1155/2024 clarifies that while the employment contract is suspended, it is not terminated, thereby maintaining necessary documentation for permit renewal. However, since voluntary leave does not involve social security contributions, it is crucial to plan accordingly if you are aiming for long-term residency or nationality by residence.

Step-by-step guide on how to request leave: written request, notice period, evidence, and company response

Requesting a leave of absence involves several key steps:

  • Submit a written request: Clearly detail the type and duration of the leave, ensuring all required information is provided.
  • Provide advance notice: Submit your request well ahead of time to safeguard your rights.
  • Gather necessary documentation: This may include medical certificates or other proofs justifying the need for leave.
  • Obtain a formal response: The employer is required to respond within a reasonable time; a delay or refusal can be contested legally.

Common mistakes that may cost you your job (and how to avoid them)

Frequent errors include failing to adhere to the notice period, incomplete documentation, and a lack of understanding of the applicable legal framework. Such mistakes can undermine your right to return. Therefore, it is advisable to consult a legal expert to ensure that all procedures are correctly followed and your rights remain protected.

Frequently Asked Questions

Common questions include: What are the minimum and maximum durations for each type of leave? How does non-contribution during voluntary leave affect future pension rights? What legal steps can you take if a company refuses to rehire? Answering these questions helps you better understand your rights and plan accordingly.

Conclusion and when to seek professional advice

Leave of absence in Spain is a valuable tool that can help balance personal and professional responsibilities. Given the complexity of the legal framework, recent Supreme Court rulings, and fiscal implications, obtaining specialized legal advice is essential. Fernanda Vargas is available to provide personalized guidance. Contact her via WhatsApp or schedule your consultation on Calendly.

Staying informed and well-advised is key to protecting your rights and ensuring a smooth transition during your leave of absence.