Approves The Legal Framework Of Civil Rights, By Amendment Of The Civil Registration Code, The Code Of The Personal Income Tax, The Law On Organization And Functioning Of The Judicial Courts And The Civil Code

Original Language Title: Aprova o regime jurídico do apadrinhamento civil, procedendo à alteração do Código do Registo Civil, do Código do Imposto sobre o Rendimento das Pessoas Singulares, da Lei de Organização e Funcionamento dos Tribunais Judiciais e do Código Civil

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Read the untranslated law here: http://app.parlamento.pt/webutils/docs/doc.pdf?path=6148523063446f764c3246795a5868774d546f334e7a67774c336470626d6c7561574e7059585270646d467a4c316776644756346447397a4c334277624449314d7931594c6d527659773d3d&fich=ppl253-X.doc&Inline=false

PRESIDENCY of the COUNCIL of MINISTERS 1 Bill n° 253/X explanatory memorandum to the protection of children and young people is a concern and a fundamental mission of the Portuguese State. The dissatisfaction about the results – in addition to being healthy – has led many experts to make consistent Diagnostics of the current system. In the year 2006, the Subcommittee on equal opportunities, the Commission for Constitutional Affairs, rights, freedoms and guarantees, the Assembly of the Republic, published a report of the hearings carried out under the "evaluation of host systems, and protection of children and youth councils". The report highlights some priority needs: clarifying and consecrate the principle of the prevalence of deep relationships, promote deinstitutionalisation, boost the adoption Institute, ' thinking and (re) create other forms of greeting ", inter alia, through more flexible models that adopting" by "an interim measure" that could be "a measure of guardianship, foster care, or even (...) restricted adoption '. During the first year of operation (2006/2007), the permanent Adoption Observatory also expressed the need to find new ways of permanent placement of children and young people, which added to the return to the biological family and the adoption, since these two known solutions have not been sufficient to prevent children and young people remain hospitalized too long in host institutions (cfr. Activity report 2006/2007, p. 75). The legal framework of civil rights – which now presents itself – intend to meet those concerns and priority needs.

PRESIDENCY of the COUNCIL of MINISTERS 2 civil sponsorship aims to especially promote deinstitutionalisation through provision of a relationship to be permanent-tion aimed at children and young people who are not forwarded for adoption or are not adopted. Wish that the first beneficiaries of the scheme are children and young people who are accommodated in an institution, while not excluding other children and young people are protected, following the revision of another measure, or even before the implementation of any measure. It is intended that various entities may take the initiative of civil sponsorship and host institutions themselves contribute to the process is triggered by those entities, it is hoped that the institutions more equipped and diligent acquire the legal capacity to designate and enable the godfathers, through a delegation of social security. The legal relationship of patronage expected civil correspond to a real emotional binding between godparents and godchildren. That's the purpose of the definition of civil rights, the requirement that the link present real advantages for the child or young person, the duty of cooperation between the godparents and parents towards the welfare and development of the child or the young person, the possibility of the parents or the child or young person to designate the groomsmen , the need for the main interested to participate in the process, the claim that the link based on a commitment signed by the actors, the statement of the permanent civil rights tended to, the imposition of a reciprocal duty of food of some rights groomsman even after terminated the relationship. It is not intended, however, create a link similar to that of membership, even if they cut ties with the biological family. The bond of civil rights want to serve to the children and young people who will not follow the path of adoption. It is thought in children and young people who do not meet the assumptions of the adoptabilidade, or for whom the adoption became infeasible, but cannot return to the biological family.

PRESIDENCY of the COUNCIL of MINISTERS 3 it is, after all, the population of children and young people that remains long in institutions. The procedures and the Act of Constitution have only the indispensable formalism. Establish the necessary precautions, but sought to avoid long and too many demands formalisms constitute obstacles and generate delays that affect the possible beneficiaries. Not all people can become sponsors and it is necessary to show the minimum personal skills in a small process of vetting by the entity that has more experience in this area. But a familiar, a suitable person or a host family, to whom the child or young person has been entrusted in the process of promotion and protection, you don't need new license. You wish the civil based fundamentally on a simple sponsorship commitment subscribed by direct and indirect participants, as promotion and protection agreement. Except in cases where it has been opened a judicial process, the Constitution of the relationship it will be up to Prosecutors. It should be noted that, in these cases, the parents agree, endorse the compromise and maintains more or less extensive rights in respect of the child, although no longer exercise parental responsibilities. Civilian sponsorship creates a legal relationship new Portuguese law-added guardianship and adoption. The authority performs functions known to the system, and would think that would be enough to expand your scope. However, the authority occupies a long time ago a traditional space, presupposes the absence of parents, and does not suggest an affective, emotional dimension, that now if you want to promote. Restricted adoption could satisfy the requirements set out by the various diagnoses, but your assumptions are too demanding and its effects are very PRESIDENCY of the COUNCIL of MINISTERS 4 large, besides this Institute never imposed on the Portuguese society, maybe for not having supported the proximity of Full Adoption. Civilian sponsorship lies between guardianship and adoption. The best man is more than a tutor, and is less than a restricted adopter. The best man is more than a tutor in the sense that enters a relationship almost-familiar, that does not extinguish with the age of majority, which is for life, unless there is withdrawal, a reciprocal obligation of food – that is a sign of family solidarity – although subsidiary in relation to the obligation that it is up to the parents of the Godson and that burden on the children of the Godfather the obligations to relate the Godson and accountable – that fit to the guardian – are not imposed if the parents are alive and known, and have not been inhibited the exercise of parental responsibilities. The Godfather is less than one adopter restricted in the sense that the sponsorship requirements are less stringent civil, the dispensation of consent for the establishment of civil sponsorship is easier than to the Constitution's adoption, it is not expected to award the Godson of nicknames the Godfather, no reciprocal inheritance rights between Godfather and Godson , and the revocation of the referral link is easier than the revocation of the adoption. The names – more suggestive or more obscure, easy to pronounce or too scholars-have importance for the success of the institutes.

In this context, it is assumed that the terms "civil sponsorship", "Godfather", "Godmother" have an advantage over any other, as they are known by the population with a relatively approximate sense intended to establish in civil law: the godfather or godmother are replacements of parents in the care of children and young people, without seeking to pose as parents.

PRESIDENCY of the COUNCIL of MINISTERS noted the fact that 5 of the collaboration of the National Commission for the protection of children and young people at risk in preparing the preliminary draft law that gave rise to this legislative initiative. The knowledge of the land and the preview of potential vicissitudes arising from the application of the Institute now aims to create favored the process of drafting the legislation. Must also be heard, in the parliamentary consideration, the Superior Council of the Magistracy, the High Council of the Public Ministry, the Bar Association and the Council of officers of Justice. So: under d) of paragraph 1 of article 197 of the Constitution, the Government presents to the Assembly of the Republic the following proposal of Law: Article 1 subject-matter this law establishes the legal regime applicable to civil rights.

Article 2 definition for the purposes of this law considers "civil sponsorship» the integration of a child or young person in familiar surroundings, entrusting it to a natural person or a family that carries out the powers and duties of the parents and themselves with link allow your emotional well-being and development. Article 3 Under PRESIDENCY of the COUNCIL of MINISTERS 6


This law applies to children and young people who are resident in the national territory. Article 4 Ability to sponsor Can patronize people older than 25 years, previously designated for the effect, without prejudice to the provisions of paragraph 5 of article 11 article 5 Ability to be sponsored 1-Can be sponsored any child or young person under 18 years:) that is the benefit of a measure of acceptance in an institution; (b)) that is to benefit from other measures of promotion and protection; c) which is in a situation of danger confirmed in a protective process or in court proceedings;

d) Which, in addition to the cases referred to in paragraph 1(a) above, is forwarded to the sponsoring by civil initiative of the persons or entities referred to in article 10, provided that no assumptions of trust with a view to adoption, the check by the competent authority for the establishment of civil rights pursuant to paragraph 1 of article 14, and since the civil rights report real advantages for the child or young person. 2-can also be sponsored any child or young person under the age of 18 years who is to benefit from administrative legal trust or confidence measure of promotion and protection of the institution with a view to future adoption or the person selected for adoption when, after a reasoned review of the case, show that the adoption is not feasible.

PRESIDENCY of the COUNCIL of MINISTERS 7 article 6 prohibition of multiple sponsorships civilians While subsist a civil rights cannot constitute another about same Godson, unless the godparents to family life. Article 7 exercise of parental responsibilities 1-The sponsors exert parental responsibilities, subject to the limitations provided for in the commitment of civil or judicial decision sponsorship. 2-apply, mutatis mutandis, articles 1936.º to 1941.º of the Civil Code. 3-If the child's parents or the young deceased, if they are inhibited from parental responsibilities, or if unknown, are still applicable, mutatis mutandis, articles 1943.º and 1944.º of the same code. 4-the obligations set out in articles referred to in the preceding paragraph are fulfilled before the entities which constitute the sponsorship link. Article 8 rights of parents 1-parents, with the exception of the cases provided for in paragraph 3 of article 18, shall not be deprived of the right to: a) know the identity of the sponsors; b) have a way to contact the sponsors; c) Know the child's place of residence; d) have a way of contacting the child; and) Be informed about the full development of the child, your school or professional progression, the occurrence of facts particularly relevant or serious problems, in particular;

PRESIDENCY of the COUNCIL of MINISTERS 8 f) regularly Receive photographs or other registration of image of the son; g) Visit the son, under the conditions laid down in the undertaking, or on a court decision, in particular on the occasion of especially significant dates. 2-the Court may establish limitations to the rights laid down in subparagraphs (a) (d)) and (g)) of the preceding paragraph when the parents in the exercise of these rights, endanger the safety or physical or mental health of the child or young or compromise the success of the sponsorship relationship. 3-The rights provided for in paragraph 1 may be recognized in relation to others, in terms that are set out in the undertaking of sponsorship or civil court decision, in this case applied the principles referred to in article 8 article 9 guiding principles for relations between parents and godparents 1-The parents and godparents have a duty of mutual respect and preservation of the intimacy of private and family life , the good name and reputation. 2-The parents and godparents must cooperate in the creation of conditions appropriate to the welfare and development of godson. Article 10 Legitimacy to take the initiative 1-civil sponsorship can be initiated: a) The Court; b) public prosecutor c) of the Committee on the protection of children and young people, in the context of the procedures that run terms; d) the competent authority of the Social Security, or institution for this enabled in accordance with article 13;

PRESIDENCY of the COUNCIL of MINISTERS and 9) of the parents, legal representative of the child or the young person, or person who has the custody of your fact; f) of the child or the larger 12 years young. 2-When the initiative is of the child or the larger 12 years young, the Court or the Prosecutor, as the case may be, shall appoint, your request, patron that represents it. 3-civil sponsorship can also be made ex officio by the Court.



Article 11 appointment of godparents 1-taking sponsorship civil initiative by who have legitimacy, the godparents are appointed from persons or families empowered, appearing on a regional list of competent Social security body. 2-When the civil rights takes place on the initiative of the parents, the legal representative of the child or the young person, or the person who has the custody of your fact, or the child or young person, they may designate a person or family of your choice for sponsors, but the designation becomes effective only after the respective license. 3-When the name provided for in the preceding paragraph has not been made, or has not become effective, the godparents are chosen in accordance with paragraph 1. 4-the institution that has greeted the child or young person may designate and enable the godfathers, since has obtained legitimacy for both the Social security body, pursuant to article 13-5 can be designated as godparents, and do not require a license, the family, the ideal person or the foster family to whom the child or young person has been entrusted in the process of promotion and protection.

PRESIDENCY of the COUNCIL of MINISTERS 10 6-the choice of godparents is made in respect of the principle of compulsory hearing and participation in the process of the child or the young person and the parents, legal representative or person who has the custody of your fact.

Article 12 Empowerment 1 groomsman-enabling is the certification that the person or family members who want to sponsor a child or young person have integrity and autonomy of life to enable them to assume the responsibilities of referral link. 2-enabling groomsman rests with the competent Social security body. 3-the refusal to license groomsman shall apply the provisions of article 7 of the Decree-Law No. 185/93, of 22 may, amended by Decree-Law No. 120/98, of 8 May and by law No. 31/2003, of 22 August. Article 13 Legitimacy to designate and enable sponsors Through agreements concluded with the competent Social security body, the institutions with adequate means can acquire legitimacy to designate and enable sponsors. Article 14 of the Constitution 1-civil sponsorship sponsorship is civil:) by the Court, in cases where you're running a promotion and protection court case or a tutelary civil process and in cases where no PRESIDENCY of the COUNCIL of MINISTERS 11 being obtained the consent of one of the persons referred to in paragraph 1 of article 18 can the same be dismissed pursuant to paragraph 4 of the same article; b) in all other cases, the approval of the public prosecutor, the commitment to civil rights. 2-in the case referred to in point (a)) of the preceding paragraph the Court should, whenever possible, taking into account a commitment to civil rights is proposed, or promote your celebration. 3-sponsored civilian can be at any time of a process of promoting and protecting or civil protection, and when it takes place after the application of a measure of promotion and protection, or after a judgment on parental responsibility that is incompatible, determines your termination necessarily. Article 15 Communications in cases where the commissions for the protection of children and young people or the competent social security body or institution for this enabled, understand that the initiative of the civil rights which was presented by the parents, by the legal representative of the child or the young person, by the person who has the custody of your fact, or by the child or young largest 12 years , not able to meet the interests of the child or the young, communicate to the Public Ministry, with your opinion. Article 16 civil sponsorship commitment the commitment of civil rights or the Court decision, contains the obligatory) identification of the child or the young; b) identification of the parents, legal representative or person who has the custody of your fact;

PRESIDENCY of the COUNCIL of MINISTERS 12


c) identification of the sponsors; d) any limitations on the exercise, by the godparents, parental responsibilities; and the system of visits) parents or other people, family or not, whose contact with the child or young person should be preserved; f) the amount of food caused by the parents; g) information to provide by sponsors or by parents, legal representative or person who had to guard your in fact, the entity in charge of the sponsorship link support. Article 17 appointment subscribers Subscribe necessarily committed: a) the groomsmen b) people who have to give consent; c) the institution where the child or the young person was received and who promoted the sponsorship; d) the entity responsible for supporting civil rights. Article 18 consent to civil-1 sponsorship To the civil rights, it is necessary the consent: a) of the child or the greater of 12 years young; (b)) of the spouse of the sponsor or of the sponsor not legally separated people and goods or in fact or person who lives with the godfather or godmother in de facto Union; c) Godson's parents, even if they are not in the parental responsibilities, and even if they are minors;

PRESIDENCY of the COUNCIL of MINISTERS 13 (d)) of the legal representative of the Godson; and the your) guard in fact, under article 5 of the law on the protection of children and young people in danger. 2-the consent of the persons referred to in (c)), d) and e) of the preceding paragraph is not necessary when, having been court trust or having been applied for promotion and protection measure of confidence the institution with a view to future adoption or the person selected for adoption, if the situation referred to in paragraph 2 of article 5 3-it is not necessary the consent of parents who have been inhibited parental responsibilities for having infringed guiltily the duties for with the children, with serious injury of these. 4-the Court may dispense with the consent: the people that should) pay pursuant to the preceding paragraphs, if they are deprived of the use of mental faculties, or if, for any other reason, there is serious difficulty in hearing; (b)) of the persons referred to in (c)), d) and e) of paragraph 1, when any of the situations which, pursuant to points (a) (c)), d) and e) of paragraph 1 of article 1978.º of the Civil Code, allow the trust lawsuit; c) of the legal representative or who has the custody of fact when they endanger the safety, health, training, education or development of the child or the young; (d)) of the child's parents or the young, when they have been fully inhibited of parental responsibilities outside the cases referred to in the preceding paragraph; and the parent of the child) or the young, when, having been applied any measure of promotion and protection, the child or the young can't come back for them or remain there, by danger factors persist which impose banishment, passed 18 months after the start of implementation of the measure. Article 19 CHAIRMANSHIP of COUNCIL of MINISTERS is responsible for Competence 14 Constitution of civil rights, pursuant to paragraph 1 of article 14, the family court and Minors or, outside the areas covered by the jurisdiction of the family courts and minors, the District Court, or the Prosecutor, of the area of residence of the institution in which the child or the young person is welcomed , or of the area of residence of the child or the young. Article 20 1 Process-When the commitment to civil rights is celebrated in child protective services or the competent Social security body or institution for this enabled, is even sent to the Prosecutor's Office for approval, accompanied by a social report. 2-If the Public Prosecutor considers that the commitment is not enough cautions the interests of the child or young, or does not meet the legal requirements, may ask subscribers to change it, after which decides on the approval. 3-The persons referred to in article 10 of this law address your claim to the Commission, or the Court, in which already run process on the same terms child or young or, in your absence, to the public prosecutor, the competent Social security body or institution for this enabled pursuant to article 13 4-within 10 days after your notification , the child or the young person, their parents, legal representative, the person having custody de facto and the groomsmen may require judicial appreciation: a) Of decision not approval of the commitment to civil rights by prosecutors; (b)) of the order of confirmation, the public prosecutor, the negative opinion to the Constitution of civil rights, laid down in article 15, by following the process their terms as legal proceedings when the judge him disagree.

PRESIDENCY of the COUNCIL of MINISTERS 15 5-in cases where there may be room for waiver of consent, pursuant to paragraph 3 of article 18, the court notifies the public prosecutor, the child or the greater of 12 years, young parents, the legal representative or who holds the guard to claim in writing, wanting, and submit proof within 10 days. 6-if not presented evidence, the decision falls within the competence of the single judge, if it is proof there is judicial debate before a court composed of a judge, who presides over, and two judges. 7-the lawsuit of civil voluntary jurisdiction sponsorship. 8-the lawsuit of civil sponsorship is processed electronically in accordance with the rules of civil procedure General. 9-In any State the cause and whenever convenient, ex officio, understand with the consent of the parties, or at the request of these, can the judge or the Prosecutor to determine the involvement of public or private mediation services. Article 21 the sponsorship Support 1 civil-civil sponsorship support aims: a) Create or strengthen the necessary conditions for the success of the referral relationship; b) Evaluate the success of the sponsorship relationship, from the point of view of the interests of the godchild. 2-support the protection committees, where the commitment to civil rights was concluded in the process who ran terms, or to the competent Social security body. 3-the competent Social security body may delegate support in institutions with appropriate means.

PRESIDENCY of the COUNCIL of MINISTERS 16 4-support ends when the responsible entity to conclude that the normal family integration of the Godson has occurred and, in any case, after eighteen months on the Constitution of the bond. Article 22 1 Food-the godfathers are considered first-degree ascendants of the Godson to the purposes of the obligation to provide food, but are preceded by parents of this able to satisfy this burden. 2-the Godson is considered first degree descendant of godparents to the effect of the obligation to provide food, but is preceded by the children of those in a position to satisfy this burden. Article 23 matrimonial Impediment and dismissal 1-referral link is impediente impediment to civil marriage between godparents and godchildren. 2-the deterrent is likely to discharge by the conservative civil registrar, the grants when there are serious grounds that justify the celebration of the marriage. 3-the infringement of the provisions of paragraph 1 of this article, imports for the godfather or godmother, the inability to receive your consort any benefit by donation or Testament. Article 24 1-Compensation the godparents and the godchild are entitled to: a) benefit from the legal regime of faults and assimilated to licenses of parents and children; b) benefit from social benefits on the same terms of the parents and the children.

PRESIDENCY of the COUNCIL of MINISTERS 17 c) Follow each other in sickness, as if they were fathers and sons. 2-the godfathers are entitled to: a) Consider the Godson as dependant for the purposes of article 79, in article 82 and article 83 of the IRS code; b) Accompany the Godson, in sickness, as the parents accompany the children; c) benefit from blood donor status. 3-the Godson in receipt of benefits of protection in family expenses and, to this end, the household of the godfathers.

Article 25 1 Duration-the civil is a permanent link sponsorship, except as provided in the following article. 2-rights and obligations of sponsors are inherent in the exercise of parental responsibilities, and the food, cease in the same terms in which the cease of the parents, except where the context otherwise requires set out in commitment to civil rights. Article 26 Repeal 1-sponsored civilian can be revoked at the initiative of any subscriber of the sponsorship undertaking, the competent Social security body or PRESIDENCY of the COUNCIL of MINISTERS 18


for this institution authorized pursuant to article 13, the Commission, the public prosecutor, or the Court, when: a) there is agreement from all stakeholders in the undertaking of sponsorship; b) the groomsmen infringe fault and repeatedly the obligations entered into with the sponsorship, to the detriment of best interests of the Godson, or when, due to illness, absence or other reasons, are not able to fulfill those duties; c) civil sponsorship has become contrary to the interests of the Godson; d) the child or the young assume behaviors, or consumption activities seriously affecting your health, safety, training, education or development, without which the groomsmen opposed from properly remove this situation; and the child or young person) take so persistent behaviors affecting severely the person or family life of the godfathers, so that the continuity of the relationship of civil rights is unsustainable; f) there is agreement of the sponsors and the Godson bigger. 2-the decision to repeal the civil rights the entity that was. 3-Requested the repeal, and opposition from some of the people who gave their consent, the decision rests with the Court. 4-the judicial process of repeal of civil rights is processed electronically in accordance with the rules of civil procedure General. 5-In any State the cause and whenever convenient, ex officio, understand with the consent of the parties, or at the request of these, can the judge or the Prosecutor to determine the involvement of public or private mediation services. Article 27 rights of godparents PRESIDENCY of the COUNCIL of MINISTERS 19 When civil sponsorship is withdrawn against the wishes of the godfathers, and without their fault, the people who had the status of godparents retain, while your exercise is not contrary to the interests of the child or the young person, the following rights: to) Know the place of residence of the child or the young; b) have a way to contact the child or young person; c) Be informed of the integral development of the child or the young, your school or professional progression, the occurrence of facts particularly relevant or serious problems, in particular; d) regularly Receive photographs or other record of the child's or youth's image; and) visit the child or young person, in particular on the occasion of especially significant dates. Article 28 effects of repeal civil sponsorship effects cease when the revocation decision becomes final. Article 29 civil Registration 1-the Constitution of civil rights and your revocation are subject to mandatory civil registration, carried out immediately and the Court decides ex officio by your Constitution or revocation or by prosecutors that the sponsorship undertaking homologue or revoke the sponsorship. 2-the civil registrar of the Constitution or the repeal of civil rights shall be made, whenever possible, by electronic means, in accordance with article 78 of the Civil registration code. Article 30 amendment to the Civil Registry Code PRESIDENCY of the COUNCIL of MINISTERS 20 articles 1, 69 and 78 of the Civil registration code, approved by Decree-Law No. 131/95, of 6 June, amended by decree-laws No. 224-A/96, of 26 November, 36/97 of 31 January, 120/98, of May 8, 375-A/99 , September 20, 2001, 228/August 20, 273/2001, October 13, 2001, 323/December 17, 113/2002, of April 20, 194/2003, of 23 August, and 53/2004, of March 18, by law No. 29/2007 of 2 August, by Decree-Law No. 324/2007, of 28 September, by law No. 61/2008 , of 31 October and by Decree-Law No. 247-B/2008, of 30 December, shall be replaced by the following: ' article 1 [...] Civil registration is mandatory and has as its object the following facts) [...]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) […]; I) sponsorship and your civil revocation; j) [previous subparagraph (i))]; l) [previous (j))]; m) [previous (l))]; n) [previous subparagraph m)];

PRESIDENCY of the COUNCIL of MINISTERS the 21) [previous (n))]; p) [previous article)]; q) [previous (p))].

Article 69 [...] 1-The birth seat are specially recorded:) [...]; b) […]; c) […]; d) […]; e) […]; f) […]; g) […]; h) the Constitution of civil rights and your revocation; I) [previous aliena h)]; j) [previous subparagraph (i))]; l) [previous (j))]; m) [previous (l))]; n) [previous subparagraph m)]; the) [previous (n))]; p) [previous article)]; q) [previous (p))].

PRESIDENCY of the COUNCIL of MINISTERS-22 2 [...]. 3 - […].

Article 78 [...] 1-[...]. 2-the notification referred to in the preceding paragraph is submitted within one day after the decision has become final and transit have to be included in the statement of the Court, and section ran the process, the identification of the parties, the subject-matter of the action and counterclaim, if any, the grounds on which the application, the transcript of the operative part of the judgment , the date of and the traffic in and the other elements necessary for the endorsement. 3 - […].» Article 31 Amendment to the code of the personal income tax articles 79, 82 and 83 of the code of the personal income tax, as designated by the IRS code, approved by Decree-Law No. 442-A/88 of 30 November, are replaced by the following:% quot% article 79 [...] 1 - [...]: a) [...]; b) [...];

PRESIDENCY of the COUNCIL of MINISTERS 23 c) [...]; d) 40% of the value of the minimum monthly wage, for each dependent or civil godchild non-taxable tax; e) [...]. 2 - [...]. 3 - [...]. 4 - [...]. Article 82 [...] 1-[...]:) [...]; b) procurement of goods and services directly related to health expenses of civil godchildren, ascendants and collaterals to the 3rd degree of the taxpayer, that are free of VAT, although there are waiver of exemption, or subject to the reduced rate of 5%, since not having income above the national minimum wage and with that live in common economy; c) [...]; d) [...]. 2 - [...].

Article 83 24 PRESIDENCY of the COUNCIL of MINISTERS [...] 1-are tax deductible tax credits 30% of the costs of education and professional training of the taxpayer, the dependents and civil godchildren, with the limit of 160% of the monthly value of the highest national minimum wage, regardless of the marital status of the taxpayer. 2 - [...]. 3 - [...]. 4 - [...]. 5 - [...].»

Seen and approved by the Council of Ministers of 5 February 2009 the Prime Minister the Minister of Parliamentary Affairs Minister Presidency