Minimum Living Income and ERTE
We inform you about everything related to the Minimum Living Income and ERTE
Minimum Living Income
In order to facilitate the submission of the declaration, this document provides explanatory information for recipients of the Minimum Vital Income (IMV).
In 2022 I received the Minimum Living Income. What are the implications for my tax return?
Beneficiaries of the IMV must file a declaration for IRPF, regardless of the amount of their income.
The IMV itself is exempt income and the vast majority of beneficiaries will not have to include it in their tax return, but will have to file a tax return.
Amounts exceeding 12,159.42 euros (1.5 times the Public Indicator of Multiple Effect Income, IPREM) must be declared as earned income.In the event that, together with the IMV, other aid is received for groups at risk of social exclusion, such as the minimum insertion income, guaranteed income and similar aid from the Autonomous Regions and local councils, only the excess must be declared and taxed.
In the vast majority of cases, the declaration will be very simple, with no income to include.In many cases, the tax liability will be zero (neither payable nor refundable), so that if no other income has been obtained, the boxes on the tax return will appear with a zero amount.
The Minimum Vital Income does not in itself generate the right to the deduction for maternity, nor to the deductions for large families or disabled dependents.
Preparation of your income tax return IRPF (Renta WEB 2022)
Through Renta WEB you can easily confirm the draft offered by the Agency:
The tax data will already include the proportional part of the IMV that corresponds to each member of the cohabitation unit.The taxpayer only has to upload the information to Renta WEB and confirm the return.
In cases where there is an amount subject to tax because it exceeds the exempt amount, all the necessary information can also be uploaded to Renta WEB and confirmed in an equally simple way.
Minors must file a tax return individually or jointly with the family unit, without the obligation to file a tax return being fulfilled by appearing in the individual tax return of the parent as a descendant.
In the case of families benefiting from the IMV with minor children, it is recommended that a joint declaration be submitted by all members of the family if the parents are married.In the absence of marriage, one parent may file a joint tax return with the children and the other parent may file an individual tax return.
Example:Taxpayer who received the following benefits in 2022:Minimum living income 2,280.85, Renta mínima de inserción:7,567.40, Other aid from CC.AA. and EE.LL. of a social nature:2,800, Other aid from CC.AA. and EE.LL. of a social nature:1,200
The sum of all aid amounts to 13,848.25 (exceeds the exemption limit of 12,159.42 euros).
Therefore, €1,688.83 (13,848.25 - 12,159.42) will automatically be included in personal income from work.
This information is displayed in Renta WEB by clicking on "See transferred data" with the following text:
"Exempt income exceeding the exempt limit of 12.159,42 €. You have included in your tax return, under personal income from work (box 3 page 4), the amounts from the minimum insertion income, minimum living income or other social assistance from the Autonomous Regions or EELLs that exceed the exempt limit of 12,159.42 € (1.5 * IPREM)".
Information and assistance services of the AEAT
In order to make it easier for taxpayers to file their returns, the AEAT offers a series of information and assistance services:
Telephone helpline to resolve doubts about the 2022 Income Tax Campaign
Income Information phone line:91 554 87 70 / 901 33 55 33 (Monday to Friday, 9 a.m. to 7 p.m., Spanish time).
Provision of certain services
From 8 March:Obtaining the reference number, which allows access to Renta 2022 services.
From 15 March:Access to tax data and download of the 'app'.
Telephone declaration preparation service 'Le Llamamos' plan
From on 5 May, the AEAT provides taxpayers with a return preparation service, in which the AEAT calls, prepares and submits the return on behalf of the taxpayer.
It will be necessary to make an appointment online (https://sede.agenciatributaria.gob.es) and 'app', or by calling 91 535 73 26 / 901 12 12 24 (automatic service) and 91 553 00 71 / 901 22 33 44 (with personal attention from 9 to 19 hours from Monday to Friday, peninsular time), from 3 May to 29 June 2023.
We will call you from 5 May on the day and time agreed.
In-office declaration service
From on 1 June, taxpayers can go to the offices of the AEAT for assistance in preparing and filing their Renta 2022 tax return.
You will need to make an appointment online (https://sede.agenciatributaria.gob.es) and 'app', or by calling 91 553 00 71 / 901 22 33 44, (with personal attention from 9 to 19 hours from Monday to Friday, peninsular time), from 25 May to 29 June 2023.
We will meet you at the centre of your choice, on the day and time requested.
NOTIFICATION: For more information, please consult the Virtual Income Assistant via the link below.In the event that you do not obtain the necessary information, and this is indicated in the reply, additional help is available in the form of a real time CHAT with specialists from the Integral Digital Administration (ADI) on the subject, whose opening hours are from 9:00 a.m. to 7:00 p.m. (peninsular time).