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

Regulations: Art. 7.y) Law Income Tax

The following are exempt:

• The economic benefits established by the Autonomous Communities in the form of a minimum insertion income to guarantee economic subsistence resources for people who lack them, as well as other aid established by these or by local entities to attend to, in accordance with their regulations, 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 their dependents lack sufficient economic means, up to a joint annual maximum amount of 1.5 times the public indicator of multiple-effect income (for 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 paid to victims of gender violence due to such condition.