26. Minimum vital income, minimum insertion income and aid for victims of violent crimes and gender violence
Regulations: Art. 7.y) Law Personal Income Tax
They are exempt:
With effect from June 1, 2020, the Social Security benefit of the Minimum Vital Income regulated in Royal Decree-Law 20/2020, of May 29.
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.
Joint limit: and In all these cases (minimum vital income and economic benefits that are related in the second point) the exemption reaches up to maximum annual amount set of 1.5 times the public multiple-effect income indicator (for the year 2020 the maximum amount is 11,279.39 euros).
The annual amount of the public indicator of multiple effects income (IPREM) is 7,519.59 euros, in accordance with the provisions of the Additional Provision one hundred and nineteenth of Law 6/2018, of July 3, on General State Budgets for the year 2018 (BOE of 4) since these budgets have been extended to 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 provided to victims of gender violence due to such condition.