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V1241-25 7 July 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · relación jurídico-tributaria

Filing IRPF for Minimum Vital Income is not a tax obligation

The DGT responds that the requirement to file the IRPF declaration under the Minimum Vital Income law is not a tax obligation and does not apply to all members of the household unit.

The question raised

Whether the obligation to file the Personal Income Tax return, established in Law 19/2021, of December 20, 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, and whether such obligation exists for the 2023 tax period.

The DGT's ruling

The obligation to file an Income Tax (IRPF) return imposed by the regulations of the minimum vital income is not a tax obligation. This is determined without prejudice to the effects that non-compliance with said obligation may have in other areas distinct from the tax sphere.

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