2. Aid of any kind received by those affected by HIV

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

Aid of any kind received by those affected by the Human Immunodeficiency Virus (HIV) is exempt, regulated in Royal Decree-Law 9/1993, of May 28 ( BOE of 1 of June).

Article 2 of Royal Decree-Law 9/1993, of May 28, establishes in its section 1 the amount of the aid, establishing in its section 2 that the amounts thereof will have the revaluation that the Government establishes annually in the corresponding Budget Laws.