Minimum Vital Income (IMV)

Form 100 · Renta WEBEmployment income

Base and deduction

[0003] Employment income (p. 4): only the excess over €12,600

Filing obligation: IMV beneficiaries must file an IRPF tax return regardless of the amount of their income.

Is the IMV subject to IRPF?

The IMV itself is exempt income. The vast majority of beneficiaries will not need to include it in their return, but they are still required to file one.

Only amounts exceeding 12,600 euros (1.5 times the IPREM) must be declared as employment income. This limit applies jointly to the IMV, minimum insertion income, guaranteed incomes, and similar benefits from regional and local governments.

Calculation example

Scenario:

IMV received: €2,280.85
Minimum insertion income: €7,567.40
Other regional and local benefits: €2,800 + €1,200
Total benefits: €13,848.25 (exceeds the exempt limit of €12,600)

Employment income to declare: 13,848.25 − 12,600 = €1,248.25