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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.
Reduces tax burden for Minimum Vital Income recipients, improving social inclusion. Workers and self-employed within the income limit benefit without declaration. Applies for three months from entry into force.
The tax team reviews your specific situation.
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