Minimum vital income and ERTE
We inform you about everything related to the Minimum Vital Income and ERTE
Minimum Living Income
In order to facilitate the presentation of the declaration, this document offers explanatory information for the beneficiaries of the Minimum Vital Income (IMV).
In 2023 I received the Minimum Living Income. What implications does it have on the income tax return?
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Beneficiaries of IMV must file a declaration for Personal Income Tax , regardless of the amount of their income.
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The IMV in itself is an exempt income and the vast majority of beneficiaries will not have to include it in their declaration, but will have to file a declaration.
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Yes, amounts exceeding 12,600 euros (1.5 times the Multiple Effects Public Income Indicator, IPREM) must be declared as income from work. In the event that, along 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 CCAA and city councils, only that excess must be declared and taxed.
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In the vast majority of cases, the declaration will be very simple, without income to incorporate. In many cases the fee will be zero (neither to be paid in nor to be returned), so that, if no other income has been obtained, the boxes on the declaration will appear with a zero amount.
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The Minimum Living Income does not in itself generate the right to the maternity deduction, nor to deductions for large families or dependents with disabilities.
Preparation of your Personal Income Tax declaration (Web Income 2023)
Through Renta WEB you can easily confirm the draft that the Agency offers you:
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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 declaration.
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In cases where there is a subject amount that exceeds the exempt amount, all the necessary information can also be submitted to Renta Web and confirmed in an equally simple way.
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Minors must submit a declaration individually or jointly with the family unit, although the obligation to submit a declaration cannot be fulfilled by appearing on the parent's individual declaration as a descendant.
For families that are beneficiaries of IMV with minor children, it is recommended that all members submit a joint declaration if the parents are married. In the absence of marriage, one of the two parents may submit a joint declaration with the children, and the other an individual declaration.
Example: Taxpayer who in 2023 has received the following benefits: Minimum vital income 2,280.85, Minimum insertion income: 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 exempt limit of 12,600 euros )
Therefore, €1,248.25 (13,848.25 – 12,600) will automatically be included in full income from personal work.
This information is displayed in Renta WEB by clicking on “View transferred data” with the following literal:
“Exempt income that exceeds the exempt limit of €12,600 . The amounts from the minimum insertion income, minimum vital income or other social aid from CCAA or EELL that exceed the exempt limit of 12,600 € (1.5 * IPREM).”
Information and assistance services of the AEAT
In order to make it easier for taxpayers to submit their declaration, the AEAT makes a series of information and help services available to them:
Telephone assistance to resolve doubts about the 2023 Income Campaign
Income Information phone line: 91 554 87 70 / 901 33 55 33 (Monday to Friday, 9 a.m. to 7 p.m., peninsular time).
Making certain services available
Since March 12: Obtaining the reference number, which allows access to Income 2022 services.
Since March 19: Access to tax data and download of the 'app'.
Personalised assistance
Telephonic preparation service for 'Le Llamamos' Plan declarations
Starting on May 7 , the AEAT makes the declaration preparation service available to taxpayers, in which the AEAT calls, prepares and presents the declaration on behalf of the taxpayer.
It will be necessary to obtain 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 from April 29 to June 28, 2024 (from 9 a.m. to 7 p.m. Monday to Friday, peninsular time) .
We will call you starting May 7 on the agreed day and time.
Office declaration preparation service
Starting on June 3 , taxpayers will be able to go to the offices of the AEAT to be assisted in the preparation and presentation of their Income Tax return 2023.
It will be necessary to obtain an appointment online ( https://sede.agenciatributaria.gob.es ) and 'app', or by calling 91 553 00 71 / 901 22 33 44. from May 29 to June 28, 2024 (from 9 a.m. to 7 p.m. Monday to Friday, peninsular time) .
We will assist you at the chosen center, on the day and time requested.
NOTIFICATION: For more information consult the Virtual Income Assistant through the link below. In the event of not obtaining the necessary information, and as indicated in the response, you have additional help consisting of a real-time CHAT with specialists from the Comprehensive Digital Administration (ADI) in the matter, whose uninterrupted hours are 9 :00 in the morning to 19:00 in the afternoon (peninsular time).