Minimum vital income and ERTE

Minimum Living Income

In order to facilitate the filing of the declaration, this document offers explanatory information for the beneficiaries of the Minimum Vital Income (IMV).

In 2023 I received the Minimum Vital Income. What implications does it have on the income tax return?

• Beneficiaries of IMV must file a declaration for IRPF , regardless of the amount of their income.

• The IMV itself is an exempt income and the vast majority of beneficiaries will not have to include it in their declaration, but they will have to file a declaration.

• However, amounts exceeding 12,600 euros (1.5 times the Public Indicator of Multiple Effects Income, IPREM) must be declared as work income. In the event that, in addition to the IMV, other aid is received for groups at risk of social exclusion such as the minimum insertion income, guaranteed income and similar aid from regional governments and town councils, only that excess must be declared and taxed.

• In the vast majority of cases, the declaration will be very simple, with no income to include. In many cases the amount will be zero (neither to pay nor to return), so that, if no other income has been obtained, the boxes on the declaration will appear with a zero amount.

• The Minimum Vital Income does not generate by itself the right to the deduction for maternity, nor to the deductions for large families or people with disabilities in care.

Preparation of your IRPF declaration (Renta Web 2023)

Through Renta WEB you can easily confirm the draft offered by the Agency:

• The proportional part of the IMV that corresponds to each member of the cohabitation unit will already appear in the tax data. The taxpayer only has to upload the information to Renta WEB and confirm the declaration. 

• In cases where the amount subject to tax exceeds the exempt amount, all the necessary information can also be uploaded to Renta Web and confirmed in an equally simple way.

• Minors must file a declaration individually or jointly with the family unit, and the obligation to file a declaration cannot be fulfilled by appearing in the parent's individual declaration as a descendant.

For families benefiting from IMV with minor children, it is recommended that all members submit a joint declaration if the parents are married. In the absence of marriage, one of the two parents may file a joint return with the children, and the other an individual return.

Example: Taxpayer who has received the following benefits in 2023: Minimum vital income 2,280.85, Minimum insertion income: 7,567.40, Other aid from CC.AA. and EE.LL. of a social nature: 2,800, Other aid from CC.AA. and EE.LL. of a social nature: 1,200

The sum of all the aid amounts to 13,848.25 ( exceeds the exempt limit of 12,600 euros )

Therefore, €1,248.25 (€13,848.25 – €12,600) will be automatically included in the gross personal work income.

This information is displayed in Renta WEB by clicking on “View transferred data” with the following literal:

“Exempt income exceeding the exempt limit of €12,600 . You have included in your declaration, under personal work income (box 3, page 4), the amounts from the minimum insertion income, minimum vital income or other social aid from the Autonomous Communities or Local Governments that exceed the exempt limit of €12,600 ( * IPREM).”

Information and assistance services of the AEAT

In order to make it easier for taxpayers to file their tax return, the AEAT provides a series of information and assistance services:

Telephone assistance to resolve doubts about the 2023 Income Tax Campaign

Income Information phone line: 91 554 87 70 / 901 33 55 33 (Monday to Friday, 9 a.m. to 7 p.m., peninsular time).

Provision of certain services

From March 12th:  Obtaining the reference number, which allows access to the Income Tax 2022 services.

From March 19th: Access to tax data and download the app.

Personalised assistance

Telephone declaration preparation service Plan 'We Call You'

As of May 7 , the AEAT makes available to taxpayers the declaration preparation service, in which the AEAT calls, prepares and submits the declaration on behalf of the taxpayer.

It will be necessary to obtain an appointment online ( https://sede.agenciatributaria.gob.es ) and 'app', or by calling 91 535 73 26 / 901 12 12 24 (automatic service) and 91 553 00 71 / 901 22 33 44 from April 29 to June 28, 2024 (9 a.m. to 7 p.m. Monday to Friday, peninsular time) .

We will call you starting May 7th on the agreed day and time.

Service for preparing declarations in offices

Starting June 3 , taxpayers will be able to go to the AEAT offices to receive assistance in preparing and filing their 2023 Income Tax Return.

It will be necessary to obtain an appointment online ( https://sede.agenciatributaria.gob.es ) and 'app', or by phone 91 553 00 71 / 901 22 33 44, from May 29 to June 28, 2024 (from 9 a.m. to 7 p.m. Monday to Friday, peninsular time) .

We will assist you at the chosen center, on the day and time requested.

NOTIFICATION: For more information, consult the Virtual Income Assistant through the link below. If you do not obtain the necessary information, and this is indicated in the response, you have additional help consisting of a real-time CHAT with specialists from the Comprehensive Digital Administration (ADI) in the field, whose uninterrupted hours are from 9:00 in the morning to 19:00 in the afternoon (peninsular time).

Virtual Tax Assistant