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

Clarifications:

• 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 does not apply 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leave to care for a minor child affected by cancer or another serious illness, as provided for in Article 49.e) of the repealed Law 7/2007, of April 12, on the Basic Statute of Public Employees, and of the current Revised Text of the Law on the Basic Statute of Public Employees, approved by Royal Legislative Decree 5/2015, of October 30.

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

• 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 .