9. Public benefits for hosting people with disabilities, those over 65 years of age or younger

Regulations: Art. 7.i) Law Income Tax

The following are exempt: economic benefits received from public institutions for the care of people with disabilities, people over 65 years of age or minors, whether in the simple, permanent or pre-adoption modality or the equivalent ones provided for in the regulations of the Autonomous Communities, including the care in the execution of the judicial measure of cohabitation 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, article 173 bis of the Civil Code that regulates the modalities of foster care. Currently they are: emergency foster care, temporary foster care and permanent foster care.

Furthermore, according to the second Additional Provision of said Law 26/2015 "all references made in laws and other provisions to pre-adoption foster care shall be understood as being made to the delegation of custody for pre-adoption cohabitation provided for in article 176 bis of the Civil Code. Those made to simple foster care shall be understood as being made to the temporary family foster care provided for in article 173 bis of the Civil Code; and when they are made to the Collaborating Entities for international adoption, they shall be understood as being made to the organizations accredited for international adoption."

Likewise exempt are financial aid granted by public institutions to people with a degree of disability equal to or greater than 65% 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 indicator of multiple-purpose income ( IPREM ), which for the year 2023 amounts to 16,800 euros (8,400 x 2).

The "multiple-purpose public income indicator" ( IPREM ) for 2023 is set at 8,400 euros, in accordance with the provisions of the Ninetieth Additional Provision of Law 31/2022, of December 23, on the General State Budget for the year 2023 ( BOE of December 24).