Public benefits for hosting people with disabilities, those over 65 years of age or younger

Regulations: Art. 7.i) Law Personal Income Tax

The financial benefits received from public institutions for the accommodation of people with disabilities, over 65 years of age or younger, are exempt, whether in the simple modality , permanent or pre-adoptive or the equivalents provided for in the regulations of the Autonomous Communities, including shelter in the execution of the judicial measure of coexistence of the minor with a person or family provided for in Organic Law 5/2000, of January 12, regulating the criminal responsibility of minors.

Please note that Law 26/2015, of July 28, which modifies the system of protection for children and adolescents (BOE of 29) has modified, with effect from August 18, 2015, article 173 bis of the Civil Code that regulates the modalities of family foster care. Currently they are: emergency foster care, temporary foster care and permanent foster care. Furthermore, in accordance with the second Additional Provision of said Law 26/2015 "all references that in the laws and other provisions are made to pre-adoptive foster care must be understood to be made to the delegation of guardianship for pre-adoptive coexistence provided for in article 176 bis of the Code Civil. Those that were made to simple foster care must be understood to be made to temporary family foster care provided for in article 173 bis of the Civil Code; and when they were made to the collaborating entities of international adoption, they will be understood to be made to the accredited organizations for international adoption.

Likewise exempt are financial aid granted by public institutions to people with a degree of disability equal to or greater than 65 percent or over 65 years of age to finance their stay in residences or day centers, provided that the rest of their income does not exceed double the public multiple-effect income indicator ( IPREM ), which for the 2019 financial year amounts to 15,039.18 euros (7,519.59 x 2 ).

The "multiple effects public income indicator" (IPREM) for 2019 is set at 7,519.59 euros, in accordance with the provisions of the Additional Provision one hundred and nineteenth of Law 6/2018, of July 3, on General Budgets of the State for the year 2018 ( BOE of 4). Please note that through the agreement of the Council of Ministers of December 28, 2018, the General State Budgets for 2018 have been extended to 2019.