8.3.2. Taxpayer tax-free threshold

Amount

1. In general

   • In general: 5,550 euros annually.

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

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

2. Autonomous Community of Andalusia

   • In general, 5,790 euros per year

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

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

3. Autonomous Community of the Balearic Islands

   • In general: 5,550 euros annually.

   • 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 annually.

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

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 when 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 of the types of family unit, the minimum taxpayer will be 5,550 euros or that established by the CCAA, regardless of the number of members that make up the same.

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.

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.