25. Public financial benefits linked to the service, for care in the family environment and personalized assistance

Regulations: Art. 7.x) Law Income Tax

Public economic benefits linked to the service, for care in the family environment and personalized assistance derived from Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for People in Situations of Dependency ( BOE of 15) are exempt.

See Royal Decree 1051/2013, of December 27, regulating the benefits of the System for Autonomy and Care for Dependency, established in Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Care for People in Situations of Dependency ( BOE of the 31st), amended by Royal Decree 291/2015, of April 17 ( BOE of May 1). See also the tenth transitional provision of Royal Decree-Law 20/2012, of July 13, on measures to guarantee budgetary stability and promote competitiveness ( BOE of the 14th) which sets the maximum amounts of economic benefits for care in the family environment, personal assistance and the benefit linked to the service.