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• First additional provision. Funding of the benefits and services guaranteed by the General State Administration.
• Second additional provision. Regime applicable to the Charter and Convention systems.
• Third additional provision. Financial grants for facilitating personal autonomy.
• Fourth additional provision. Social Security for nonprofessional carers.
• Fifth additional provision. Registry of Public Social Benefits.
• Sixth additional provision. Modification of Royal Legislative Decree 3/2004, of 5th March, which passes the reworded text of the Natural Persons’ Income Tax Act.
• Seventh additional provision. Private instruments for providing coverage for dependency.
• Eighth additional provision. Terminology.
• Ninth additional provision. Effectiveness of acknowledgement of the situations of major invalidity and of the need for third-party assistance.
• Tenth additional provision. Research and development.
• Eleventh additional provision. Cities of Ceuta and Melilla.
• Twelfth additional provision. Statutory Councils, Town Councils and Island Councils.
• Thirteenth additional provision. Protection of minors under the age of three years.
• Fourteenth additional provision. Promoting employment for the persons with disabilities.
• Fifteenth additional provision. Guarantee of accessibility and elimination of barriers.
• Disposición adicional decimosexta. Pensiones no contributivas.

First additional provision. Funding of the benefits and services guaranteed by the General State Administration.

The General State Budgets Act of each financial year shall determine the amount and the method of payment to the Autonomous Communities of the amounts that are necessary for funding the services and benefits foreseen in article 9 of this Act.

Second additional provision. Regime applicable to the Charter and Convention systems.

The funding of the services and benefits of the System in the Autonomous Community of the Basque Country and in the Statutory Community of Navarre, according to the terms of article 32 of this Act, corresponding to the expenditure budget of the General State Administration, shall be taken into account in calculating the Basque quota and the contribution to be made by Navarre, in conformity with the Financial Charter signed between the State and the Community of the Basque Country and with the Financial Convention signed between the State and the Statutory Community of Navarre, respectively.

Third additional provision. Financial grants for facilitating personal autonomy.

The General State Administration and the administrations of the Autonomous Communities may, in accordance with their budgetary possibilities, establish specific agreements for granting financial grants with the purpose of facilitating personal autonomy. These grants shall be classified as subsidies and shall be intended for the following purposes:

1. Supporting the person with the necessary technical aids or instruments to aid him/her in normal daily living.
2. Providing accessibility and adaptations in the home that shall contribute to improve his/her ability to move around the home.

Fourth additional provision. Social Security for nonprofessional carers.

The Government shall determine in regulations the inclusion in the Social Security system of non-professional carers in the appropriate regime, as well as the requirements and procedure for affiliation, registration and contribution.

Fifth additional provision. Registry of Public Social Benefits.

The financial benefit linked to the service, the financial benefit for care in the family setting and the financial benefit for personalised assistance, which are regulated in this Act, shall be integrated in the Registry of Public Social Benefits. In this regard, the entities and bodies that manage these benefits shall be obliged to provide the data that is specified in the implementing rules of this Act for all benefits that are granted.

Sixth additional provision. Modification of Royal Legislative Decree 3/2004, of 5th March, which passes the reworded text of the Natural Persons’ Income Tax Act.

A new item is added to article 7 of the reworded text of the Natural Persons’ Income Tax Act, passed by Royal Legislative Decree 3/2004, of 5th March, with the following text: la Renta de las Personas Físicas, aprobado por Real Decreto Legisla­tivo 3/2004, de 5 de marzo, con el siguiente texto:

«v) Public financial benefits linked to the service for care in the family setting and personalised assistance that are derived from the Act for the Promotion of Personal Autonomy and Care for Dependent Persons.»

Seventh additional provision. Private instruments for providing coverage for dependency.

1. The Government shall, within the timeframe of six months, promote the necessary legislative modifications in order to regulate private coverage of situations of dependency.

2. With the purpose of facilitating co-funding by the beneficiaries of the services that are described in this Act, the regulation of the fiscal treatment applicable to private instruments for providing coverage to dependency shall be promoted.

Eighth additional provision. Terminology.

References to «the handicapped» and to «handicapped people» in the regulatory texts shall be understood to mean «persons with disabilities».

After the entry into force of this Act, the regulatory provisions drawn up by the Public Administrations shall use the terms «disabled person» or «persons with disabilities» to refer to them.

Ninth additional provision. Effectiveness of acknowledgement of the situations of major invalidity and of the need for third-party assistance.

Those who have been acknowledged the major invalidity pension or the need for third-party assistance according to Royal Decree 1971/1999, of 23rd December, on the Procedure for the acknowledgement, declaration and classification of the degree of handicap, shall be acknowledged the requirement of being in a situation of dependency, in the degree and level that are described in the implementing rules of this Act.

Tenth additional provision. Research and development.

1. The public powers shall promote innovation in all aspects related to the quality of life and care of the dependent population. In this regard, they shall promote research in areas related to dependency in their R+D+I plans.

2. The Public Administrations shall provide and support the development of technical regulations, in order to ensure non- discrimination in processes, design and development of technologies, products and services, in collaboration with the standardisation organisations and all participating actors.

Eleventh additional provision. Cities of Ceuta and Melilla.

The Ministry of Labour and Social Affairs shall enter into agreements with the Cities of Ceuta and Melilla on centres and services of care for dependency in both Cities, which shall be allowed to participate on the Territorial Council of the System in the manner that is decided by the latter.

Twelfth additional provision. Statutory Councils, Town Councils and Island Councils.

As regards the participation of the territorial entities in the System for Autonomy and Care for Dependency, the specific powers acknowledged to the Statutory Councils (Diputaciones Forales) in the case of the Autonomous Community of the Basque Country, the Island Councils (Cabildos) in the case of the Autonomous Community of the Canary Islands and the Insular Councils (Consejos Insulares) in the case of the Autonomous Community of the Balearic Islands shall be taken into account.

Thirteenth additional provision. Protection of minors under the age of three years.

1. Without detriment to the services that are established in the sectors of education and healthcare, the System for Autonomy and Care for Dependency shall cater for the needs of home help and, where applicable, linked financial benefits and care in the family setting for minors under the age of three years that have been accredited as being in a situation of dependency. The assessment instrument foreseen in article 27 of this Act shall include for this purpose a specific assessment scale.

2. In accordance with the terms of the previous item, care for minors under the age of three years shall be integrated in the various levels of protection established in article 7 of this Act and its funding.

3. The Territorial Council of the System for Autonomy and Care for Dependency shall promote the adoption of a comprehensive plan of care for these dependent minors under the age of three years, which shall contemplate the measures to be adopted by the Public Administrations, without detriment to their competences, in order to provide early care and rehabilitation of their physical, mental and intellectual abilities.

Fourteenth additional provision. Promoting employment for the persons with disabilities.

Private entities that aspire to provide on a subsidised basis benefits or services in the System for Autonomy and Care for Dependency must provide prior proof, if they are obliged to do so, of compliance with the reservation quota for the persons with disabilities or, failing the latter, with the exceptional measures established in article 38 of Act 13/1082, of 7th April, on the Social Integration of the Handicapped and regulated in Royal Decree 364/2005, of 8th April.

Fifteenth additional provision. Guarantee of accessibility and elimination of barriers.

The Public Administrations shall, in the scope of their respective competences, guarantee conditions of accessibility in the environments, processes and procedures of the System for Autonomy and Care for Dependency, according to the terms foreseen in the Act for Equal Opportunities, Non-Discrimination and Universal Accessibility for the Persons with Disabilities.

Disposición adicional decimosexta. Pensiones no contributivas.

Item 2 of article 145 of the Reworded Text of the General Social Security Act, approved by Royal Legislative Decree 1/1994, of 20th June, is hereby modified in the following terms:

The amounts that result from the terms of the previous item in this article, calculated on an annual basis, are compatible with the annual income or earnings available to each beneficiary, where applicable, as long as the latter do not exceed 25 percent of the annual amount of the non-contributory pension. Otherwise, the amount of the income or earnings that exceed this percentage shall be deducted from the amount of the non-contributory pension, with the exception of the terms of article 147.