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Form 100. Personal Income Tax Return 2021

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

Joint income tax return

In any type of family unit, the minimum amount for taxpayers will be 5,550 euros, regardless of the number of members in the unit.

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

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