Ingreso Mínimo Vital

The Minimum Living Income (Ingreso Mínimo Vital, IMV) is the non-contributory Social Security benefit designed to guarantee a minimum income level to individuals and household units in a situation of economic vulnerability. It was created by Royal Decree-Law 20/2020 of 29 May, during the COVID-19 health crisis, as a structural instrument in the fight against poverty and social exclusion.

The regime was consolidated and elevated to statutory rank by Law 19/2021 of 20 December, which reinforced the benefit's character as a subjective right, expanded eligibility cases, and introduced the Child Welfare Supplement (Complemento de Ayuda a la Infancia, CAPI). Management is generally the responsibility of the Instituto Nacional de la Seguridad Social (INSS), without prejudice to cooperation agreements signed with various Autonomous Communities (Navarra and the Basque Country manage the benefit directly; Cataluña, Aragón, Valencia and the Balearics maintain partial agreements).

In the regulatory pyramid, the IMV is configured as a benefit of the protective action of the Social Security system in its non-contributory modality, financed from the General State Budget and compatible with most regional minimum incomes and with the Bono Alquiler Joven. The reform announced for 2026 could introduce adjustments to amounts, asset requirements and labour-inclusion obligations {{?}} (verify publication in the BOE).

The IMV is a benefit aimed at individuals and household units who can demonstrate a situation of economic vulnerability, in accordance with articles 4 and 5 of Law 19/2021. The personal and residence requirements are:

• Age: at least 23 years old as a general rule, or over 18 if there are minors as dependents or you constitute a household unit. The upper limit is the ordinary retirement age (65–67) except when minors or persons with a disability live in the household.
• Legal and effective residence in Spain continuously and uninterruptedly for at least 1 year before the application (article 7 of Law 19/2021). The requirement is waived for victims of trafficking, gender-based violence and applicants for international protection.
• Town-hall registration (empadronamiento) in a Spanish municipality on the date of application and, for household units, during at least the 6 months prior to the application (article 6).
• Have previously applied for benefits to which you may be entitled (unemployment subsidy, pensions, dependent-child benefit where applicable), except the regional social wage.
• Not being institutionalised on a permanent basis in an institution funded with public money.

Both Spanish citizens and foreigners with a legal residence card may be holders, including holders of the long-stay card, refugees, beneficiaries of subsidiary protection, and victims of trafficking.

One of the most distinctive features of IMV is the concept of the household unit (unidad de convivencia), defined in article 6 of Law 19/2021 as the group of two or more persons who, being linked by marriage, registered partnership or kinship up to the second degree by blood, affinity or adoption, share the same residence at the time of application.

To validate the household unit, INSS verifies:

• Joint empadronamiento for at least the 6 months prior to the application.
• Family ties: spouses, registered partners, parents/children, siblings, grandparents/grandchildren, uncles-aunts/nephews-nieces (up to the second degree).
• The unit can also be made up of several minors with a single legally responsible person (single-parent households).

For situations of cohabitation without family ties (flatmates, persons in vulnerable situations who share housing for need), Law 19/2021 introduced the figure of the extended household unit, which allows the formation of a unit between persons who are not relatives provided that they meet additional requirements (long shared empadronamiento, vulnerability report from social services).

People who live alone are considered individual unit-holders and access the IMV under the requirements applicable to single-person units, with simpler proceedings and a lower amount.

The amount of IMV is calculated as the difference between the guaranteed income threshold for the household unit and the income actually received in the previous tax year. It updates annually according to the IPREM (Indicador Público de Renta de Efectos Múltiples) and Royal Decree of revaluation of pensions.

For 2026 the {{?}} provisional reference amounts are (verify publication in the BOE):

To these amounts is added the Child Welfare Supplement (CAPI) of around 100–115 € per minor and per month for households below certain thresholds. Single-parent households receive an additional 22 % monoparentality complement. Families with persons with severe disability or great dependence may receive specific supplements.

The Complemento de Ayuda a la Infancia (CAPI) was introduced by Law 19/2021 as a specific reinforcement for households with minors. Unlike the basic IMV, the CAPI is paid regardless of whether the household unit is a holder of IMV: it is enough to meet vulnerability requirements similar to those of IMV in their relaxed version.

The amounts for 2024-2025, revaluable for 2026 {{?}}:

• Children aged 0 to 3 years: 115 €/month per child.
• Children aged 3 to 6 years: 80,50 €/month per child.
• Children aged 6 to 18 years: 57,50 €/month per child.

The CAPI is collected together with the IMV in the case of holders, and as a separate payment for those who only meet the requirements of the supplement. Eligibility extends up to 200 % of the IMV income threshold, which expands the scope of beneficiary households to many more than those of IMV alone.

To request the CAPI specifically, the same form as for IMV is used (Annex II of the Order), indicating that you are applying solely for the supplement.

The IMV requires accrediting an economic vulnerability situation, defined according to two combined parameters: average income for the previous year and net wealth at the time of application.

Income (article 8 of Law 19/2021): the average monthly income of the household unit during the previous tax year must be below the guaranteed-income threshold applicable. Computed are: salaries, pensions, contributory and non-contributory benefits, income from self-employment, capital and capital gains, and child support. Excluded from the calculation are: scholarships, dependency benefits, prestaciones for serious illness in dependents, regional emergency aid, and certain non-recurring income.

Wealth: net wealth (assets minus debts), excluding the habitual residence, must be below variable thresholds depending on the household composition. As of 2025, the limits are:

• 1 adult: 18.250 €
• 1 adult + 1 minor: 27.380 €
• 2 adults: 27.380 €
• 2 adults + 1 minor: 32.860 €
• 2 adults + 2 minors: 38.330 €
• 3 or more adults / families with several minors: 43.810 € (general maximum)

If a household has a high-value habitual residence (e.g. a property in the centre of Madrid or Barcelona) and limited income, the wealth requirement may be met. Conversely, if there are second homes, financial investments or vehicles whose total value exceeds the threshold, the application is denied even if income is low.

The IMV can be applied for through three channels, with very different success rates depending on each profile:

• e-Office of the Social Security (sede.seg-social.gob.es) — the recommended channel. It requires a digital certificate, electronic ID (DNIe), cl@ve PIN or cl@ve permanente. It allows tracking of the procedure status, downloading of resolutions and management of further information requirements without going to the office.
• Prior appointment at INSS offices — for people without digital means. It is requested at 060.gob.es or by telephone on 901 16 65 65 / 91 541 25 30. Average waiting time as of 2025: 2 to 6 weeks depending on the province.
• Cooperating bodies — town halls, social services, NGOs (Cáritas, Cruz Roja, Provivienda) help complete the application and submit it telematically by means of agreement with INSS. Useful for people in a situation of severe digital exclusion.

The application form is published as Annex I (titular individual) or Annex II (unidad de convivencia / CAPI) of the Order ISM/707/2020. It is accompanied by sworn statements of income, residence and family situation, plus the documentary evidence indicated in the next section.

For foreigners with limited Spanish, the e-Office is partially available in Catalan, Galician, Basque and Valencian; English is not officially supported. NGOs and cooperating bodies provide translation assistance.

The basic documentation required to process the IMV is detailed in article 19 of Law 19/2021 and Order ISM/707/2020:

• National identity document (DNI) or foreigner identity number (NIE) with valid residence card of all members of the household unit.
• Family record book or birth certificates of minors integrated in the household unit; if applicable, civil partnership certificate (pareja de hecho).
• Empadronamiento certificates of all members, with the seniority required (6 months for the household unit).
• Certificate of bank account ownership (IBAN) where the benefit will be paid in.
• Disability certificate (if applicable, ≥33 % or great dependence).
• Proof of seeking employment (registration with the SEPE for active jobseeker), obligatory for adults able to work.
• Sworn declarations of income, wealth and family situation, on the official form. INSS cross-checks against AEAT, Catastro, DGT and Foreigners.
• For situations of gender-based violence: protection order, court ruling or report from victim-support services.
• For victims of human trafficking: report from the police, the Public Prosecutor's Office, or specialised NGOs.
• For persons in homelessness situations: report from Social Services or accreditation by SIVO (Servicio de Información Valoración y Orientación).

INSS verifies most of the data via cross-checking with public administrations (AEAT, Catastro, DGT, INE, Foreigners), so the original physical presentation of all documents is not always required — many resolutions are decided based solely on declarations and cross-checking.

The IMV is a benefit compatible with most other social aids, with some exceptions and important interactions:

• Bono Alquiler Joven: fully compatible. The Bono is paid by the Ministry of Housing, the IMV by the INSS; the rental amount supported by the Bono is not computed as IMV income.
• Regional minimum incomes (RMI / RGC / IMV-autonómico): variable compatibility by Autonomous Community. Most regions have repealed or suspended their regional schemes when the state IMV came into force, but Cataluña (Renta Garantizada de Ciudadanía), Navarra (Renta Garantizada) and the Basque Country (Renta de Garantía de Ingresos) maintain their own systems with parallel coverage and, where applicable, supplements.
• Family benefits per dependent child: not compatible, the IMV+CAPI replaces them.
• Unemployment subsidy or contributory benefit (SEPE): compatible if the income limit is not exceeded. The SEPE benefit is computed as IMV income.
• Non-contributory pensions and contributory pensions: compatible if the income threshold is met. The pensions are computed; many minimum-pension recipients become beneficiaries of the IMV difference.
• Dependency aids (Ley 39/2006): fully compatible. Not computed as income.
• Beca general MEC: compatible and not computed as income.
• Assistance and emergency aid from the town hall: compatible without limit.

For maximum compatibility, the order in which one applies for benefits matters: applying first for the unemployment subsidy or pension, exhausting the entitlement, and then applying for the IMV as a top-up. INSS itself sometimes initiates ex officio the IMV if the cross-check identifies a household whose income falls below the threshold after granting another benefit.

The official maximum resolution time of the IMV is 6 months from the date the complete application is registered (article 25 of Law 19/2021). Beyond that, administrative silence is negative: lack of resolution within the deadline is understood as a denial that opens the door to administrative-court appeal.

In practice, the actual times measured by AIReF and the Defensor del Pueblo {{?}} 2024 are:

• Average resolution: 90 to 120 days for applications without rectifications.
• Resolutions with prior rectification: 5 to 8 months. Each rectification can suspend the deadline for up to 3 months.
• Files in the Basque Country and Navarra (managed directly): much shorter, around 2-3 months on average.

If the resolution is favourable, the benefit is paid retroactively from the first day of the month following the application date (article 11 of Law 19/2021). This means: if you apply on 5 March and they resolve favourably in July, you receive in arrears the months April, May, June and July in a single payment, and from August you start receiving the regular monthly payment.

If the deadline is breached and the administration finally resolves favourably, the benefit is also paid retroactively, but if the income threshold is no longer met (e.g. because you have found work in the meantime), only the months in which you did meet it are paid.

The denial rate for IMV applications has historically been high — around 40-50 % of first applications, according to data from AIReF and INSS itself. The main reasons for denial are:

• Wealth above the threshold: the most frequent denial. Bank account balances, vehicles older than 4 years, second homes, or modest financial investments often add up beyond the variable limit. The applicant often does not consider that all assets count, except the habitual residence.
• Income above the threshold: the previous year is computed; many applicants believe that if they currently have no income, they meet the requirement, but the IMV looks at the previous tax year.
• Empadronamiento or insufficient residence: legal residence has not been accredited for at least 1 year (most common in cases of recently arrived foreigners) or empadronamiento of the household unit for 6 months.
• Composition of the household unit incorrectly accredited: discrepancies between the empadronamiento certificate and the family relationship declared.
• Have not previously applied for the benefits to which you may be entitled (unemployment subsidy, contributory pension), as required by article 8.
• Documentation not provided in the rectification deadline (10 working days, extendable). Failure to respond is automatically denied.
• Self-employed workers: the calculation of computable income for the self-employed is particularly complex and a frequent source of denial errors.

Many of these denials can be reverted via administrative appeal; consultation with social services or specialised NGOs (Provivienda, Cáritas) is recommended before filing.

Against an IMV resolution that you consider erroneous (denial, lower-than-due amount, demand for refund) you can lodge:

1. Prior claim (reclamación previa) before the INSS, within 30 working days from notification. It is the obligatory previous step before going to court (articles 71 and 72 of Law 36/2011).
2. If the prior claim is dismissed expressly or by silence (45 days), action before the Social Court (Juzgado de lo Social) within 30 working days from the notification or from when the silence is understood (article 71.6 LRJS).

The Social Jurisdiction is free of court fees for the worker/beneficiary and you can act without a lawyer, although it is not advisable. Specialised support services for IMV legal advice (Cruz Roja, Provivienda, social associations of jurists) provide free assistance to vulnerable persons.

In the case of denial for technical reasons (incorrectly accredited residence, family unit misclassified) the Social Court tends to be receptive to evidence not provided in the administrative phase. In cases of denial for income or wealth, the rate of revocation by the courts is lower; the dispute usually focuses on whether income from a third party should or should not have been imputed.

For very urgent situations (imminent eviction, risk for minors), provisional measures can be requested before the Social Court (article 80.4 LRJS) which oblige the INSS to provide an emergency benefit while the procedure is resolved.

Law 19/2021 contemplates several special cases with adapted requirements:

• Victims of gender-based violence: the requirements of legal residence in Spain (1 year), ages of minors and previous empadronamiento are waived. A protection order, a sentence or a report from victim-support services is required. The procedure is processed urgently and with confidentiality of the address.
• Victims of human trafficking and sexual exploitation: similar treatment. The legal-residence requirement is waived if there is a police, Public Prosecutor or specialised NGO report.
• Persons in homelessness: empadronamiento is replaced with a report from Social Services or specialised entity (SAMUR Social, Hogar Sí, RAIS-Hogar Sí). The address can be that of the entity itself or a so-called "social empadronamiento".
• Holders of long-stay foreigners' card or refugees: full eligibility once they hold a valid card. International protection beneficiaries also count, as do those reapplying.
• Single-parent households: receive a 22 % single-parent supplement. They are easier to accredit if the family record book or single-parent certificate (recognised by some Autonomous Communities) is presented.
• Households with persons with severe dependency or great disability: specific supplements, removal of the upper age limit, more flexible computation.

For each of these cases, the Order ISM/707/2020 details the supporting documentation and the simplified procedure. Specialised entities (Provivienda, Cruz Roja, Cáritas, Hogar Sí) are key collaborators.

The IMV is a benefit of an indefinite duration while the requirements are met. There is no need to apply each year. But the holders are subject to important reporting obligations:

• Annual declaration of income and wealth ("declaración anual"): obligatory before 30 June of each year, recapitulating the income of the previous tax year. INSS uses this to recalculate amounts for the year in progress.
• Communication of changes in the family situation within 30 days: birth or death of household members, civil-status changes, change of address.
• Communication of substantial changes in income or wealth within 30 days: starting work, ending work, receiving an inheritance, selling a property.
• Inscription as an active jobseeker with the SEPE, for adults able to work.
• Compulsory acceptance of inclusion paths: if INSS or Social Services offer an itinerary of socio-labour inclusion (training, mentoring), the holder must accept and participate, except for justified causes.

Failure to comply with these obligations can result in suspension of the benefit (1-3 months) or extinction with refund of unduly received amounts. Refunds are claimed by INSS, in some cases via wage attachment if the holder later finds work.

If the income exceeds the threshold during the year (e.g. a stable contract is signed in March), the IMV is suspended from the following month. If the income falls again below the threshold, you must communicate the change and the IMV is reactivated, in some cases retroactively if the communication was made within the deadline.

For 2026, several reforms of the IMV have been announced or are pending parliamentary processing {{?}} (verify final publication in the BOE):

• Increase in 2026 amounts: revaluation expected of around 3-5 % depending on the IPC and pension revaluation rules, in line with the path agreed in the Toledo Pact.
• Strengthening of the CAPI: announced expansion of the income-threshold ceiling for accessing the supplement (currently 200 % of IMV), which would extend the scope to lower-middle-class working families.
• Asset-requirements reform: simplification announced of asset thresholds and exclusion of certain assets that should not be computed (e.g. work vehicles for the self-employed).
• Inclusion paths: greater coordination with the Public Employment Services and accreditation by the Autonomous Communities of itineraries of socio-labour insertion as a substitute for the active-jobseeker registration requirement.
• Single application form: announced merging of the two existing forms (Annex I and II) and simplification of the sworn-declaration sections.
• Pilot of guaranteed pre-resolution: in some Autonomous Communities, pre-resolution programmes within 30 days are being tested for clear-cut cases (single-person units with no income, victims of violence with protection order).

The structural reform of the IMV is part of the European Semester Recommendations and is monitored by the European Commission as a country-specific recommendation. The European Commission has formally requested a reduction in the historically high denial rate of the IMV.

According to data from AIReF (Independent Authority for Fiscal Responsibility) and the Banco de España, between 30 % and 60 % of households theoretically eligible for IMV have not applied for it {{?}}. This gap, called the "non-take-up rate", is one of the great structural problems of the benefit. The most documented causes are:

• Lack of awareness of the benefit: surveys conducted by AIReF in 2023-2024 indicate that around 30 % of households below the IMV threshold have not heard of the benefit or do not understand whether they meet the requirements.
• Procedural complexity: the procedure is perceived as long, demanding and unfriendly. The high denial rate (40-50 %) feeds back into the perception that "it is not worth applying".
• Stigmatisation: in many social environments, applying for a benefit of this type is stigmatised. The figure of the "benefit dependent" still generates social rejection.
• Digital barriers: requirement of a digital certificate or cl@ve, e-Office in Spanish only, expectation that the citizen handles the application autonomously.
• Linguistic and administrative barriers for foreigners with limited Spanish or unfamiliar with the Spanish bureaucracy.
• Fear of subsequent refunds: cases of refund demands after years have made some households prefer not to apply rather than risk later requirements.

Buronia is precisely designed to lower these barriers. Buronia's draft helps identify in advance whether you meet the requirements, prepare the documentation correctly and avoid the most frequent reasons for denial. The official application is then submitted by you, free of charge, through the Social Security e-Office.