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Practical manual for Income Tax 2023.

26. Minimum vital income, 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 Social Security benefit of the Minimum Vital Income regulated by Law 19/2021, of December 20.

    Precision: Please note that Law 19/2021, of December 20, establishing the minimum vital income, which came into force on January 1, 2022, comes from the processing as a bill of Royal Decree-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 supplement to child support for those cohabitation units that include minors among their members and whose computable income in the year immediately preceding the application is less than 300% of the guaranteed income and does not exceed 150% of the asset limit established for the minimum vital income.

    This supplement consists of a monthly amount for each minor member of the cohabitation unit, which varies depending on the age reached by the minor on January 1 of the corresponding year, according to the following sections:

    • Children under three years old: 100 euros.
    • Over three years old and under six years old: 70 euros.
    • Over six years old and under 18 years old: 50 euros

    Regarding the perception of the child support supplement, it is necessary to distinguish:

    1. Cohabitation units that are beneficiaries of the minimum vital income benefit. For them, the supplement is an amount that is added, where applicable, to the amount corresponding to the application of article 13. 1 of Law 19/2021 and 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 is independent of the above, it has the nature of a minimum vital income benefit,

    2. Cohabitation units that are NOT beneficiaries of the minimum vital income benefit, but meet the requirements to be entitled to the supplement, that is, that their income does not exceed 300% of the guaranteed income and their assets are less than 150% of the asset limit established for the minimum vital income. In this case, too, it is in the nature of a minimum living income benefit.

    The child support supplement also replaces the allowance for children or dependent minors without disabilities or with disabilities of less than 33%, which was regulated in Chapter I of Title VI of the consolidated text of the General Social Security Law.

  • 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, in accordance with their regulations, to 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 people in their care lack sufficient economic means.

    Joint limit: in all these cases (minimum vital income, which includes, where applicable, the supplement for child assistance; and the economic benefits listed in the second point, mentioned above) the exemption reaches up to a maximum annual amount of times the public indicator of multiple-effect income (for the the maximum amount is .

    The annual amount of the public indicator of multiple-purpose income (IPREM) is 8,400 euros , in accordance with the provisions of the Additional Provision ninetieth of Law 31/2022, of December 23, on the General State Budget for the year 2023. ( BOE of December 24).

  • 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.