The minimum vital income is a complementary benefit to the income of people or low -income families, so their objective is to guarantee minimal income. As income vary throughout the year, Social Security awaits at the end of the year for the Tax Agency to facilitate the fiscal information of the beneficiaries, so depending on the income, beneficiaries may have the obligation to return part or all of the provision.
For this reason, when the beneficiaries see a letter to return the minimum vital income or, without waiting, they see how their amount is reduced, do not know or understand very well why it is. Therefore, the Social Security official, Alfonso Muñoz Cuenca, has published a video on YouTube to explain, why many IMV beneficiaries are coming to return money.
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He explains that “the amount of vital minimum income depends on the income of the previous year” and, when the Tax Agency confirms the income data, “Social Security proceeds to regularize the amounts paid.”
Law 19/2021 (that can be consulted in this boe) that the amount of the IMV is determined by subtracting the income from the previous year guaranteed; that is, the calculation always starts from what the previous year declared. In addition, the standard provides that every January 1 will update the amount, taking as a reference the annual computable income of the previous year.
Vital minimum income claim
In the video, Muñoz explains that “during this year 2025 the payroll of the minimum vital income has been paid … in an estimated manner, that is, depending on the income of the year 2023”. And he adds that “it has not been until September 2025 when the Tax Agency has finished reviewing and confirming all the statements” (that is why the obligation every year of making the rent); From that moment on, “Social Security knows the real income of all beneficiaries of the minimum vital income” and makes the adjustment.
This data crossing mechanism is in the Law and Social Security verifies by telematic means with the Tax Agency the income and heritage requirements taking as reference the previous year and, the year following the recognition, regularizes the amounts paid with the available tax information.
In this sense, two things can happen, that the income is lower or greater than expected:
- Real income lower than the estimates: “less than what should be paid.” In that case, the amount is increased and delays are paid since January.
- Real income greater than the estimates: “It has been paid … amounts superior to those that you should have charged” and “Social Security sends communication informing you … of the improperly perceived amounts.”
Law 19/2021 explains that if there are unduly perceived benefits, Social Security can declare and demand its return within the term.
How money is returned if they claim it
The official explains it with two ways, which coincide with the regulations and it is, that if you continue to charge the minimum vital income “Social Security will apply monthly discounts of the benefit”. The law enables to compensate for debt with IMV monthly payments up to a maximum percentage by monthly payment.
On the contrary, if the benefit is extinguished “that debt will be collected through the General Treasury of Social Security.” After the period of voluntary income, surcharges and interest interests are applied in collection. That is, we have to pay it within the marked deadline.
It must be remembered that the minimum vital income is a complementary help to the inrgesus to a guaranteed income, which varies according to the type of coexistence unit and possible complements. The monthly amount is the difference between that guaranteed income and the income of the previous year.
This is explained by this official who says that “the idea is to guarantee a certain level of income in a family unit … complementing income … in the amount needed to reach a threshold of rent.” Therefore, when the Treasury confirms the real income of the year, the estimated payments are corrected.