27. Family benefits and aid received from any of the public administrations, whether linked to the birth, adoption, fostering or care of minor children.
Regulations: Art. 7.z) Law Personal Income Tax
Family benefits and aid received from any of the public administrations are exempt, whether linked to the birth, adoption, fostering or care of minor children.
The benefits regulated by Royal Decree 1148/2011, of July 29, for the application and development, in the Social Security system, of the economic benefit for the care of minors affected by cancer or another serious illness, are considered exempt income. .
The financial benefit for co-responsible care of the infant regulated by articles 183 to 185 of the consolidated text of the General Social Security Law, approved by Royal Legislative Decree 8/2015, of October 30, is also considered exempt.
To adequately define this exemption, take into account the exemption provided for maternity or paternity and similar benefits and non-contributory family benefits in article 7.h) of the Law IRPF ##2##.