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 July 29) modified, with effect from August 18, 2015, the 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 2022 amounts to 16,212.56 euros (8,106.28 x 2).
The "public multiple-effect income indicator" (IPREM) for 2022 is set at 8,106.28 euros, in accordance with the provisions of the one hundred and first Additional Provision of Law 22/2021, of December 28, on General Budgets of the Status for the year 2022 ( BOE of December 29).