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Form 100. Personal Income Tax Return 2023

8.3.2. Taxpayer tax-free threshold

Amount

  1. In general

    • In general: 5,550 euros per year.

    • Taxpayers over 65 years of age: 6,700 euros per year.

    • Taxpayers over 75 years of age: 8,100 euros per year.

  2. Autonomous Community of Andalusia

    • In general, 5,790 euros per year

    • Taxpayers over 65 years of age: 6,990 euros per year.

    • Taxpayers over 75 years of age: 8,450 euros per year.

  3. Autonomous Community of the Balearic Islands

    • In general: 5,550 euros per year.

    • Taxpayers over 65 years of age: 7,370 euros per year

    • Taxpayers over 75 years of age: 8,910 euros per year

  4. Autonomous Community of Galicia

    • In general, 5,789 euros per year

    • Taxpayers over 65 years of age: 6,988 euros per year.

    • Taxpayers over 75 years of age: 8,448 euros per year.

  5. Community of Madrid

    • In general: 5,956.65 euros per year

    • Taxpayers over 65 years of age: 7,190.91 euros per year

    • Taxpayers over 75 years of age: 8,693.49 euros per year

  6. Valencian Community

    The minimums indicated below will not apply if the taxpayer died before October 28. In this case, the minimums per taxpayer will be those established in the Personal Income Tax Law.

    • In general: 6,105 euros per year

    • Taxpayers over 65 years of age: 7,370 euros per year

    • Taxpayers over 75 years of age: 8,910 euros per year

In any type of family unit, the taxpayer's minimum will be 5,550 euros or the amount established by the Autonomous Community, regardless of the number of members that make up 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.