A first note about the minimum income

Abstract

The high rates of inequality and poverty in Spain, which have been aggravated as a result of the COVID-19 pandemic, have led to the regulation of a new non-contributory social security benefit, known as the 'Ingreso Mínimo Vital' (minimum income), being incorporated into the Spanish legal system. The regulation has been made into a specific rule, separate from the consolidated text of Social Security, which determines the beneficiaries, the requirements for access, the content of the benefit, its dynamics and processing.