8.5.1. Personal and family tax-free threshold

The personal and family tax-free threshold constitutes the part of the tax base that, as it is intended to satisfy the taxpayer's basic personal and family needs, is not subject to taxation for this tax.

The personal and family tax-free threshold will be the result of adding the taxpayer's tax-free threshold and the tax-free threshold for descendants, ascendants and disability to which they refer to Articles 57, 58, 59 and 60 of the Tax Act, which are increased or decreased for the purposes of calculating the autonomous community tax on amounts that have been approved by the respective Autonomous Community.