Gobierno de España. Ministerio de Inclusión, Seguridad Social y Migraciones. Secretaría de Estado de la Seguridad Social y Pensiones - Dirección General de Ordenación de la Seguridad Social
Administración Presupuestaria

Economic requirements

For entitlement to the advances, the economic resources of the family unit the minor is part ofmay not surpass the limit of income resulting from multiplying the annual amount of the Public Indicator of Income of Multiple Effects (IPREM), in force at the time the advanced is applied for, by the coefficient corresponding as a function of the number of minors that are part of the family unit.

This coefficient will be 1.5 if there is only one child, and increases by 0.25 per child, as follows:

1 child: 1.5 x IPREM (in force at the time of application for the advanced payment)

2 children: 1.75 x IPREM

3 children: 2 x IPREM

4 children: 2.25 x IPREM

5 and so on

In 2023, the annual value of the IPREM is:

  • desde 1-1-2023: 7,200.00 euros

The following will be calculated as income and revenue of the family unit:

  • The earned income of all the members of the family unit; i.e., monetary remunerations or in kind derived from work, benefits recognised by the social provision systems - funded by public or private resources - and other income qualified as derived from work according to the Personal Income Tax Law.
  • Capital income, be it monetary or in kind, from assets or rights owned by any of the members of the family unit and which do not pertain to economic activities.
  • Income from economic activities, calculated as provided for by the Personal Income Tax Law.
  • The net balance of earnings and losses from the estate or assets of the members of the family unit.

The annual calculation of the income of the family unit will take into account the income available or which will be available in the natural year in which the advance is applied for, always for the full amount.

The limit of economic resources is regarded as substantiated by means of the family income tax declaration submitted by the applicant, without prejudice to any verifications made by the competent body.

For the purpose of these advances, "family unit" is understood to be exclusively that which is comprised of the father or the mother and any minors entitled to a legally recognised and unpaid alimony, under the charge of the former; as well as those comprised of minors and a physical person, other than the parents, who has legal custody of the minors.