27. Family benefits and aid received from any of the public administrations, whether linked to the birth, adoption, fostering or care of minor children.

Precisions:

• 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. .

  Unlike the above, this exemption is not applicable to the remuneration received by public officials who have been granted leave to care for a minor child affected by cancer or another serious illness, provided for in art. 49.e) of the repealed Law 7/2007, of April 12, of the Basic Statute of Public Employees, and of the current Consolidated Text of the Law of the Basic Statute of Public Employees, approved by Royal Legislative Decree 5/2015, of 30th of October.

  The reason is that, while the non-civil servant worker actually receives a subsidy or social aid in compensation for the decrease in his salary due to a reduction in the working day, in the case of the civil servant he continues to receive all of his remuneration despite the reduction of their working hours. Resolution of TEAC , dated January 23, 2013. Claim number 00/03071/2022/00/00, relapsed into an extraordinary appeal for the unification of criteria, which confirms the administrative criteria that had been applied.

• 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##.