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Practical Income Manual 2021.

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

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

Public financial 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 a situation of dependency, are exempt. ( BOE of 15).

See Royal Decree 1051/2013, of December 27, which regulates the benefits of the System for Autonomy and Dependency Care, established in Law 39/2006, of December 14, on the Promotion of Personal Autonomy and Attention to people in a situation of dependency ( BOE of 31), modified 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 promotion of competitiveness ( BOE of 14) which establishes the maximum amounts of financial benefits for care in the family environment, personal assistance and benefits linked to the service.