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 Income Tax

Family benefits and assistance received from any of the Public Administrations are exempt, whether linked to birth, adoption, foster care 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 economic benefit for the joint exercise of responsibility for the care of an 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 properly define this exemption, take into account the exemption provided for maternity or paternity benefits and similar benefits and non-contributory family in article 7.h) of the Personal Income Tax Law .