Social Security and the Tax Agency remind that all recipients of the Minimum Vital Income (IMV) must file their tax return, even if their income is below the usual threshold for being required to do so.
To access this benefit, it is essential to meet requirements such as having legal residency in Spain for the past year, being over 23 years old, and proving economic vulnerability. This means that the applicant's income and assets must not exceed the established limits, which vary according to the household unit.
One of the key conditions is earning less than 723 euros per month, a reference figure for an individual beneficiary planned for 2026. However, the regulations include other scenarios for receiving the aid.
The IMV, regulated by Law 19/2021 and managed by Social Security, has the primary objective of ensuring a minimum income level for individuals and families in economic hardship.
The monthly amounts planned for 2026 depend on the composition of the household unit. For an individual beneficiary, the amount is 723 euros. For households with four people, including at least one minor, the figure rises to 1,393.84 euros. If family income falls below these thresholds, the IMV covers the difference.
According to data from the Ministry of Inclusion, Social Security, and Migration, the IMV protects approximately 2.6 million people in Spain, of whom over one million are minors.
