Consist of social transfers in kind destined to liberate households from the financial burden that the coverage of a series of social risks and needs represents for them. They may be subdivided into those services from which beneficiary households really acquire goods and services and whose cost are later reimbursed, and those others that are provided directly to beneficiaries. In this latter case, the public administration or ISFLSH produce or acquire all or part of the goods and services that producers provide directly to the beneficiaries.