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Form 100. 2020 Personal Income Tax Return Declaration

8.5.2. Taxpayer tax-free threshold

Amount

  • In general: 5,550 euros per year.

  • Taxpayers over 65 years of age: 6,700 euros per year. In the Autonomous Community of the Balearic Islands this minimum will be 7,370

  • Taxpayers over 75 years of age: 8,100 euros per year. In the Autonomous Community of the Balearic Islands this minimum will be 8,910

  • In the Autonomous Community of Catalonia the following amount is established:

    • The minimum taxpayer is, in general, 5,550 euros per year.
    • If the sum of the general taxable bases and the taxpayer's savings is equal to or less than 12,450 euros, the taxpayer's minimum is 6,105 euros per year.

Joint income tax return

In any of the types of family unit, the minimum taxpayer will be 5,550 euros regardless of the number of members that make up the family unit.

However, to quantify the increase by age, the personal circumstances of each of the spouses integrated into the family unit will be taken into account, increasing it by the appropriate amount.

Note: In no case will the application of the taxpayer's minimum for children be applicable, without prejudice to the amount applicable for the minimum for descendants and for disability.