Beneficiaries of the Minimum Living Income should know that in December 2025 the National Social Security Institute will review income and income levels. Social Security cross-checks data with the Treasury to check whether both the beneficiary and the cohabitation unit continue to meet the requirements to continue maintaining the benefit. That is, those who do not meet the requirements may lose the aid as of January 1, 2026 and may even have to return part of it if they exceeded that income limit during the year.
The Minimum Living Income is a non-contributory benefit that is intended to complement the minimum income of people or coexistence units in vulnerable situations. According to article 13 of Law 19/2021, the amount of the IMV is the difference between your real income and the guaranteed income. Therefore, at the close of the fiscal year, Social Security must adjust the amount to your current economic reality.
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To ensure that this requirement is met, Social Security asks all its beneficiaries to submit their Income Tax return each year. Depending on the result of the Income and the cohabitation unit, Social Security may eliminate the benefit or modify the amount by increasing or reducing it.
Beneficiaries who will lose the Minimum Vital Income
Once the income tax return has been submitted, the Tax Agency will send the data to Social Security, which, based on income and the number of members of the family unit, will evaluate the situation of each beneficiary of the Minimum Living Income (IMV). From this review, four different situations can arise:
- Increase in amount and payment of “Arrears”: If your income decreased in 2025 compared to the previous year, Social Security will increase the amount for 2026. In addition, they will pay you a single payment (arrears) with the difference that you stopped collecting throughout 2025, since the review has retroactive effects to January 1.
- Amount reduction and “Improper Charges”: If your income increased, your monthly IMV payment will decrease to compensate. Be careful: you may have overpaid during 2025. Social Security could claim that debt from you (“improper charges”) or deduct it from your future paychecks.
- It remains the same: if your income has not changed nor your cohabitation unit, you will continue to receive the same (plus the revaluation of the CPI approved by the Government for 2025).
- Termination of aid: If your 2025 income exceeded the guaranteed income limit for your cohabitation unit, you will receive a notification with the loss of the right to the IMV.
In this sense, you should know that there is no need to wait for the certified letter or deposit at the bank. As explained Afonso Muñoz Cuenta, Social Security official “The quickest way to know the result of the review is through the Comprehensive Benefits Certificate.”
Thus, in mid-November or early December, Social Security usually updates this document in its Electronic Office. If when you download it you see a different amount than what you usually charge, that will be your new payroll for 2025.
At this point you must know that, even if you do not reach the minimum income to be required to declare, all beneficiaries of the Minimum Living Income must present it, since this is regulated by article 36.1.f of Law 19/2021. Failure to do so is grounds for suspending the benefit.
What should be done if there are errors?
If Social Security withdraws the aid or lowers the amount and you do not agree because the current income (2025) is much worse than the 2024 income, the Law allows you to request the adjustment based on the current year’s income in situations of sudden vulnerability. You must communicate it immediately through the Electronic Office.