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V0890-21 14 April 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ingreso mínimo vital

Both IMV recipients and members of their household unit must file income tax returns

A query was raised regarding whether the obligation to file an income tax return (IRPF) under the Minimum Vital Income (IMV) scheme applies only to the main beneficiary or also to other members of the household unit. The Directorate-General for Taxes (DGT) has ruled that the obligation applies to both.

The question raised

Whether the obligation to file the Personal Income Tax return, established in Royal Decree-law 20/2020, of 29 May, which establishes the minimum vital income, only affects the holders of the Minimum Vital Income or whether such obligation extends to all members of the household unit.

The DGT's ruling

According to Royal Decree-law 20/2020, holders of the minimum vital income are obliged to file the Personal Income Tax return annually. Likewise, the members of the household unit are also obliged to file said return annually.

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