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

Regulations: Art. 7.i) Law Income Tax

Economic benefits received from public institutions for the care of persons with disabilities, persons over 65 years of age or minors, whether in the simple, permanent or pre-adoption modality or the equivalent ones provided for in the regulations of the Autonomous Communities, exempt, including the care in the execution of the judicial measure of cohabitation 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 the 29th) has modified, with effect from August 18, 2015, article 173 bis of the Civil Code that regulates the modalities of 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 made in laws and other provisions to pre-adoptive foster care must be understood as being made to the delegation of custody for pre-adoptive cohabitation provided for in article 176 bis of the Civil Code. Those made to simple foster care should be understood as being made to temporary family foster care provided for in article 173 bis of the Civil Code; and when they are made to the Collaborating Entities for international adoption, they will be understood to be made to the organizations accredited for international adoption."

Likewise exempt are the financial aid granted by public institutions to people with a degree of disability equal to or greater than 65% 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 twice the public indicator of multiple-purpose income ( IPREM ), which for the year 2019 amounts to 15,039.18 euros (7,519.59 x 2).

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