Minimum insertion income and aid for victims of violent crimes and gender violence

Regulations: Art. 7.y) Law Personal Income Tax

They are exempt:

• The economic benefits established by the Autonomous Communities as a minimum insertion income to guarantee economic resources for subsistence to people who lack them, as well as the other aid established by them or by local entities to provide, in accordance with their regulations, to groups at risk of social exclusion, social emergency situations, housing needs of people without resources or needs for food, schooling and other basic needs of minors or people with disabilities when they or people in their care lack sufficient economic means, up to a joint maximum annual amount of 1.5 times the public indicator of multiple-effect income (for the year 2019 the maximum amount is 11,279.39 euros).
• 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 provided to victims of gender violence due to such condition.