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

Regulations: Art. 7.b) Law Income Tax

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

Article 2 of Royal Decree-Law 9/1993, of May 28, sets out the amount of the aid in its section 1, establishing in its section 2 that the amounts of the aid will be revalued as the Government sets annually in the corresponding Budget Laws.