Article 2 of Royal Decree-Law 8/2019, of 8 March, of urgent measures of social protection and of combating precarious work during working hours, has increased the annual amount (with effect from 1 April 2019) for a dependent child or minor, children under 18 years of age, without disability.

• 588 euros per year (49.00 euros per month), when the beneficiary's annual earnings do not exceed the established limit of 14,544.00 euros plus 15% per child or foster child, starting from the second child.

Income limit table for small families

For large families, the limit is 21,888.00 euros, when said family contains 3 dependent children, increasing by 3,546.00 euros for each dependent child starting from the fourth child.

Income limit table for large families

• A smaller, variable amount when the recipient's earnings exceed the maximum established limit in each case, but are less than the result of multiplying the annual allowance per dependent child or minor by the number of children or minors dependent upon the beneficiary, and adding the result to the limit.
  
  The annual allowance will be equal to the difference between the received earnings and the figure resulting from applying the formula in the previous paragraph.
  
  This difference is distributed between the dependent children or foster children and the monthly payments for the benefit for which they are eligible in each tax year.
  
  A financial allowance will not be granted when the difference is less than 49.00 euros a year for each dependent child or minor.

• In addition, as of 1 April 2019, with the objective of increasing the amount of the economic allowance per dependent child for children under 18 years of age without a disability (or with a disability below 33%) in cases of household poverty, the economic allocation will be increased to €637.92 annually (economic allocation per child at an improved charge, article 2.3 of Royal Decree-Law 8/2019), where household income is lower than that resulting from the application of a scale, calculated on the basis of the number of household members.
  

To this end, it must be understood that:

1. They are members of the family home: the parent or parents and all dependent children living in the same home, whether under 18 years of age, under 18 years of age with a disability equal to or greater than 33%, or over 18 years of age with a disability equal to or greater than 65%. The rest of the family members shall not count for this purpose, even if they live in the same household.
2. This is the calculable income: Only the income of the parent or parents. The income of other household members shall not be calculated for this purpose.
   
   

Family household income scale

• 1000.00 euros per year per child (83.33 euros per month). In these cases no financial resource limitations are required when dealing with a disabled person.

• 5,647.20 euros per year per child (470.60 euros per month). In these cases no financial resource limitations are required when dealing with a disabled person.

Children aged 18 or over affected by a degree of disability greater than or equal to 75% and who require the assistance of another person to carry out the most basic activities of daily life such as dressing, moving, eating or such, as a result of functional or anatomical loss:

• 8,469.60 euros per year per child (705.80 euros per month). In these cases no financial resource limitations are required when dealing with a disabled person.