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

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 adequately define this exemption, take into account the exemption of article 7.h) of the Personal Income Tax Law .