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Practical manual for Income Tax 2020.

26. Minimum vital income, minimum insertion income and aid for victims of violent crimes and gender violence

Regulations: Art. 7.y) Law Income Tax

The following are exempt:

  • With effect from June 1, 2020, the Social Security benefit of the Minimum Vital Income regulated by Royal Decree-Law 20/2020, of May 29.

  • The economic benefits established by the Autonomous Communities in the form of a minimum insertion income to guarantee economic subsistence resources to people who lack them, as well as other aid established by these or by local entities to attend, in accordance with their regulations, to groups at risk of social exclusion, situations of social emergency, housing needs of people without resources or food needs, schooling and other basic needs of minors or people with disabilities when they or people in their care lack sufficient economic means.

    Joint limit: and n all these cases (minimum vital income and economic benefits listed in the second point) the exemption reaches up to a maximum annual amount of 1.5 times the public indicator of multiple-effect income (for the year 2020 the maximum amount is 11,279.39 euros).

    The annual amount of the public indicator of multiple-effect income (IPREM) is 7,519.59 euros, in accordance with the provisions of the one hundred and nineteenth Additional Provision of Law 6/2018, of July 3, on the General State Budget for the year 2018 (BOE of the 4th) since said budgets have been extended for 2020.

  • Likewise, the aid granted to victims of violent crimes referred to in Law 35/1995, of December 11, on aid and assistance to victims of violent crimes and crimes against sexual freedom, and the aid provided for in Organic Law 1/2004, of December 28, on Comprehensive Protection Measures against Gender Violence, and other public aid paid to victims of gender violence due to such condition.