They do not pay personal income tax.
- Benefits for absolute permanent disability or major disability received from Social Security or by the entities that replace it
- Pensions due to uselessness or permanent disability of the passive class regime
- Maternity or paternity and similar benefits and non-contributory family benefits
- Public benefits for hosting people with disabilities, those over 65 years of age or younger
- Work income derived from benefits obtained in the form of income by people with disabilities corresponding to contributions to social security systems and contributions to protected assets
- Public financial benefits linked to the service, for care in the family environment and personalized assistance