Nearly 2.6 million people receive the Minimum Vital Income (IMV) in Spain, but the aid is not automatically activated for earning less than 723 euros per month. The Social Security reminds that there are more conditions and that all beneficiaries must file a tax return.
The Minimum Vital Income (IMV) currently protects around 2.6 million people in Spain, according to the latest data from the Ministry of Inclusion, Social Security and Migration. Of this total, more than one million are minors, accounting for 41% of beneficiaries. However, the benefit is not automatically granted to those earning less than 723 euros per month; instead, the Social Security requires several additional conditions to be met.
The four key requirements to access the IMV
The guaranteed income for an individual beneficiary is around 723 euros per month in 2026, but this figure varies depending on the household composition. The more members, dependents, or single-parent situations, the higher the threshold. The IMV acts as a supplement to reach that cap, not as a fixed income for all those earning less.
To access the aid, the Social Security evaluates four factors: the applicant's assets, the composition of the household, legal and effective residence in Spain, and family situation. It is not enough to have low income; the administration checks that the household is in a situation of real economic vulnerability.
The regulation governing the IMV is Law 19/2021, and its aim is to reduce severe poverty and social exclusion. According to sources from the Ministry, a large portion of beneficiary households have dependents, reinforcing the social nature of the benefit.
The tax return is mandatory for all IMV recipients
One of the aspects that generates the most doubts among beneficiaries is the obligation to file a tax return. The Tax Agency reminds every campaign that all IMV recipients must file the income tax return (IRPF), even if their income is low and they would normally not be required to do so.
This obligation is stated in the IMV law since its approval. It affects the holder of the aid and, in certain cases, the members of their household. Filing the tax return does not necessarily mean paying taxes: the IMV is considered an exempt income within certain limits, so most returns yield a neutral or very low result.
The declaration serves the Administration to review income, assets, and family composition, and to verify that the requirements continue to be met. Failing to do so can lead to incidents, temporary suspensions, or reviews of the file. The Social Security and SEPE insist that the IMV can be compatible with employment and other aids in certain cases, something that must also be reflected in the tax return.
For those already receiving the IMV, the practical advice is clear: do not wait for the Tax Agency to demand it. Filing the tax return on time avoids problems and allows the aid to be maintained without surprises. The 2026 tax campaign is already underway, and IMV beneficiaries have a mandatory appointment with the form, even if their income is low.
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