Skip to main content
Practical Income Manual 2020.

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

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

The economic 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-adoption or the equivalent provided for in the regulations of the Autonomous Communities, including foster care 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 the 29th) 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 are made in the laws and other provisions to pre-adoptive foster care must be understood to be made to the guardian delegation for the pre-adoptive coexistence provided for in the Article 176 bis of the Civil Code. Those that are carried out for simple foster care must be understood to be made to the temporary family foster care provided for in Article 173 bis of the Civil Code; and when they are carried out to the collaborating entities of international adoption, they will be understood to be made to the organizations accredited to 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 twice the public multiple-effect income indicator ( IPREM ), which for fiscal year 2020 amounts to 15,039.18 euros (7,519.59 x 2).

The "multiple effects public income indicator" (IPREM) for 2020 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 27, 2019, the General State Budgets for 2018 have been extended to 2020.