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BOE-A-2026-6976 ·26 March 2026 ·Royal Decree Medium impact
Tax

Minimum Vital Income beneficiaries: 3-month deadline to apply for Income Tax exemption on employment or self-employment income

Royal Decree 240/2026 amends RD 789/2022 to introduce an Income Tax (IRPF) exemption for Minimum Vital Income beneficiaries with employment or self-employment income. This exemption is applied in accordance with the single transitional provision, which establishes a three-month period for its application. The change improves the compatibility between the benefit and employment or economic income, promoting social and labour inclusion.

In 2 key points

  1. Minimum Vital Income beneficiaries with employment or self-employment income: Income Tax exemption (disposición adicional 4)
  2. Application deadline: 3 months from the date of entry into force (disposición transitoria única)

How it affects those involved

Minimum Vital Income beneficiaries with employment or self-employment income will benefit from a tax exemption, reducing their tax burden. Social services administrations can facilitate information for beneficiaries. Tax advisors must verify if cases qualify for the exemption and advise on the application deadline. Workers and the self-employed receiving the benefit must act within the established timeframe to avoid missing out on the benefit.

Lifecycle

2026-03-26PublishedPublished in the BOE
2026-03-27Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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