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Form 100. Personal Income Tax Declaration 2018

8.5.1. Personal and family tax-free threshold

The personal and family minimum constitutes the part of the taxable base that, because it is used to satisfy the basic personal and family needs of the taxpayer, is not subject to taxation for this Tax.

The personal and family minimum will be the result of adding the taxpayer's minimum and the minimums for descendants, ascendants and disabilities referred to in articles 57, 58, 59 and 60 of the Tax Law, increased or decreased for the purposes of calculating the autonomous tax in the amounts that have been approved by the respective Autonomous Community.