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The resolution of 21 November 2025 allocates the supplement credit to finance the agreed dependency level established in Royal Decree-Law 11/2025 (art. 1). This amount is distributed to autonomous communities, which must manage it according to their needs. Publication in the BOE allows communities to access the credit within 30 days of receipt (transitory provision 2).
Autonomous communities receive credit to fund care services for dependent persons, which may improve service coverage and quality. Regional administrations must manage the funds within the established timeframe, facing the risk of non-compliance if they fail to act. Social policy advisors should report on the new funding flow and receipt deadlines. The dependency care sector may benefit from increased investment in services.
The tax team reviews your specific situation.
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