MEDIUM
Tax Beneficiaries of Minimum Vital Income get 3-month tax exemption for self-employment earnings
Technical details
Type
Royal Decree (what is this?)
Identifier
BOE-A-2026-6976
Published
26 Mar 2026
Entry into force
26 Apr 2026 (in force)
Summary
Royal Decree 240/2026 amends RD 789/2022 to grant a tax exemption for Minimum Vital Income recipients earning income from work or self-employed activities. The exemption is available for a three-month period, improving compatibility between the benefit and income, and supporting social and labour inclusion.
Lifecycle
2026-03-26PublishedPublished in the BOE
2026-04-26Into forceComes into force (disposición final)
BMC resources for this provision
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Official text Based on BOE data (boe.es). Information, not advice.