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Minimum vital income

We inform you about everything related to the Minimum Vital 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 2024, I received the Minimum Vital Income. What implications does this have on my income tax return?

  • Beneficiaries of IMV must file a return 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 2024 personal income tax return

For this campaign, through the new Renta DIRECTA service, you can easily confirm the draft offered by Renta WEB if you do not need to make any changes:

  • The tax information will already show the proportional share of the IMV corresponding to each member of the household. The taxpayer only has to transfer the information to Renta DIRECTA and confirm the declaration .

  • In cases where there is a taxable amount that exceeds the exempt amount, all the necessary information can also be entered into Renta DIRECTA and confirmed in an equally simple manner.

  • 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 in 2024 received the following benefits: 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 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 can be viewed in Renta Web by clicking on “View transferred data” with the following literal:

“Exempt income that exceeds the exempt limit of €12,600 . The amounts from the minimum income for integration, minimum vital income or other social aid from CC. AA. or EE. L. that exceed the exempt limit of 12,600 ## (1.5 * IPREM) have been included in your declaration, under personal employment income (box 3 page 4).

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 questions about the 2024 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 Income Tax 2024 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 , the AEAT makes available to taxpayers declaration preparation service, in which the AEAT calls, prepares and presents the declaration on behalf of the taxpayer.

It will be necessary to obtain an appointment online ( https://sede.agenciatributaria.gob.es ) and via the 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 27, 2025 (from 9 a.m. to 7 p.m., Monday to Friday, peninsular time).

We will call you starting May 6th on the agreed day and time.

Service for preparing declarations in offices

Starting June , taxpayers be able to go to offices of the to receive assistance in preparing and filing their 2024 Income Tax Return.

It will be necessary to obtain an appointment online ( https://sede.agenciatributaria.gob.es ) and through the app, or by phone at 91 553 00 71 / 901 22 33 44, from May 29 to June 27, 2025 (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