4.3.2. Net tax base

In the case of personal obligation, the tax base will be reduced, as a minimum exemption, by the amount that has been approved by the Autonomous Community.

If the Autonomous Community has not regulated the exempt minimum referred to in the previous section, the taxable base will be reduced by 700,000 euros.

The exempt minimum will be applicable in the case of non-resident taxpayers who pay taxes due to a personal obligation to contribute and taxpayers subject to a real obligation to contribute.

Autonomous Communities that have regulated the exempt minimum

• Andalucía

  The exempt minimum is set at 1,250,000 euros if the degree of disability is equal to or greater than 33% and less than 65% and at 1,500,000 euros if the degree of disability is equal to or greater than 65%.

• Aragon

  The tax-exempt minimum is set at 700,000 euros.

• Balearic Islands

  The exempt minimum is set at 3,000,000 euros.

• Canary Islands 

  The tax-exempt minimum is set at 700,000 euros.

• Catalonia:

  The minimum exempt amount is 500,000 euros.

• Estremadura:

  In the case of personal obligation, as a general rule, the tax base will be reduced, as a minimum exempt amount, by the amount of 500,000 euros.

  The minimum exemption for taxpayers with disabilities will be the following:

  • 600,000 euros if the degree of disability is equal to or greater than 33% and less than 50%.

  • 700,000 euros if the degree of disability is equal to or greater than 50% and less than 65%.

  • 800,000 euros if the degree of disability is equal to or greater than 65%.

  To apply the corresponding minimum exemption, the taxpayer must have a recognized permanent disability, be legally incapacitated, have a representative guardianship established, or have one of the degrees of disability indicated recognized.

  For these purposes, the degree of disability or incapacity will be recognized or declared by the competent administrative or judicial body, in accordance with the applicable regulations.

• The Rioja:

  The minimum exempt amount is 700,000 euros.

• Valencian Community:

  The minimum exempt amount is raised to 1,000,000 euros.