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Practical manual for Income Tax 2022.

20. Financial aid for people with haemophilia or other congenital coagulopathies who have developed hepatitis C

Regulations: Art. 7.s) Law Income Tax

Financial aid is exempt for people with haemophilia or other congenital coagulopathies who have developed hepatitis C as a result of having received treatment with coagulation factor concentrates within the public health system, regulated in article 2 of Law 14/2002, of June 5 ( BOE of June 6).

This aid consists of a one-time payment of 18,030.36 euros and is compatible with any public pension that the beneficiary is entitled to receive.

According to article 1 of Law 14/2002, of June 5, the following are considered beneficiaries of these social aids:

  1. People with haemophiliacs or other congenital coagulopathies who, having developed hepatitis C as a result of having received treatment with coagulation factor concentrates within the public health system, are included in the definitive census provided for in article 80 of Law 55/1999, of December 29, on Fiscal, Administrative and Social Order Measures.

  2. In the event that the persons included in the census have died, the following may receive social assistance:

    • minor children and disabled adults, in equal parts,

    • in their absence, the spouse not legally separated or, where applicable, the person who had been living with the deceased permanently with a similar emotional relationship to that of the spouse, for at least two years prior to the time of death,

    • in the absence of the above, the parents of the deceased persons.

The procedure for processing and granting these financial aids is regulated by Royal Decree 377/2003, of March 28 ( BOE of March 29).