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:
The Social Security benefit of the Minimum Living Income regulated in Law 19/2021, of December 20.
Please note that, as of January 1, 2022, Law 19/2021, of December 20, which establishes the minimum vital income, came into force, which comes from the processing of the Royal Decree as a bill. Law 20/2020, of May 29, and replaces it.
Childhood aid supplement for beneficiaries of the minimum vital income
Article 11.6 of Law 19/2021 establishes a complement of aid for children for those coexistence units that include minors among their members and whose computable income in the year immediately preceding the application is less than 300 percent. of the guaranteed income and do not exceed 150 percent of the assets limit established for the minimum vital income.
Said supplement consists of a monthly amount for each minor member of the cohabitation unit, which varies depending on the age of the minor on January 1 of the corresponding fiscal year, in accordance with the following sections:
- Children under three years old: 100 euros.
- Children over three years old and under six years old: 70 euros.
- People over six years old and under 18 years old: 50 euros
Regarding the perception of the child support supplement, it is necessary to distinguish:
Coexistence units that are beneficiaries of the minimum vital income benefit. For them, the complement is an amount that is added, where appropriate, to the corresponding amount in application of article 13. 1 of Law 19/2021 and which is calculated by the difference between the corresponding guaranteed income and the income of the beneficiary or the members of the cohabitation unit from the previous year. Although it is an amount that represents a fixed amount and independent of the above, it is in the nature of a minimum vital income benefit,
Cohabitation units that are NOT beneficiaries of the minimum vital income benefit, but meet the requirements to be entitled to the supplement, that is, their income does not exceed 300 percent of the guaranteed income and their assets are less than 150 percent. of the assets limit established for the minimum vital income. Also in this case it is in the nature of a minimum vital income benefit.
The supplement of aid for children also replaces the allowance per child or dependent minor without a disability or with a disability of less than 33 percent, which was regulated in Chapter I of Title VI of the consolidated text of the General Law of the Social Security, and which is abolished, although it is temporarily allowed to maintain the receipt of this economic allowance in certain cases (mainly for those beneficiaries who received it before June 1, 2020 and do not meet the requirements to enjoy the aid supplement for the childhood).
For those who had been receiving this allowance per dependent child or minor, and met the requirements set forth in article 11.6 of Law 19/2021 to be entitled to the child support supplement and the amount of the supplement that corresponded to them was equal to or higher than the amount of the allowance they had been receiving, ex officio recognition of the aforementioned supplement was established, however, said recognition was notified to the beneficiaries so that they could choose between one or the other, since they were declared incompatible with each other.
In accordance with all of the above, for the 2022 financial year, for the purposes of applying the exemptions of article 7 of the Personal Income Tax Law, we can distinguish two situations:
For those who continue to receive the economic allowance per dependent child or minor without a disability or with a disability of less than 33 percent, which was regulated in Chapter I of Title VI of the consolidated text of the General Social Security Law, said allocation will be exempt in accordance with the provisions of article 7. h) of the Personal Income Tax Law.
For recipients of the child support supplement, the benefit will be exempt in accordance with article 7.y) of the Personal Income Tax Law.
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: In all these cases (minimum vital income, where applicable, including, where appropriate, child support supplement; and the economic benefits that are listed in the second point, collected above) the exemption reaches up to maximum annual amount set of 1.5 times the public multiple-effect income indicator (for the year 2022 the maximum amount is 12,159.42 euros).
The annual amount of the public multiple-effect income indicator (IPREM) is 8,106.28 euros, in accordance with the provisions of the one hundred and first Additional Provision of Law 22/2021, of December 28, on General State Budgets for the year 2022. ( BOE of December 29).
- 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.