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 December 15) are exempt.

See Royal Decree 1051/2013, of December 27, which regulates 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 December 31), amended by Royal Decree 675/2023, of July 18 ( BOE of July 19), which increases the maximum amounts of economic benefits and establishes their minimum amount. 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 July 14) which sets the maximum amounts of economic benefits for care in the family environment, personal assistance and the benefit linked to the service.