Persons who, in the last 2 years prior to the child's birth date, have obtained for at least 12 months income from salaries and salary-related earnings, income from independent activities, income from intellectual property rights, income from agricultural, forestry and fishery activities, subject to income tax according to the provisions of Law no. 227/2015 on the Fiscal Code, with subsequent amendments and completions, hereinafter referred to as taxable income, benefit from the insertion incentive for raising a child up to 2 years old, or 3 years old in the case of a child with disabilities, provided that taxable income is obtained.