4.3.2. Net tax base

In the event of a personal obligation, the taxable amount will be reduced, as an exempt minimum, in the amount approved by the Autonomous Community.

If the Autonomous Community has not regulated the tax-free threshold referred to in the previous paragraph, the taxable base will be reduced by 700,000 euros.

The tax-free threshold shall be applicable in the case of non-resident taxpayers who pay tax on their personal obligation to contribute and to taxpayers subject to a real obligation to contribute.

Autonomous Communities that have regulated the tax-free threshold applicable in 2018 for taxpayers residing in their respective territories

• Aragón: The tax-free threshold is set at 4 00,000 euros.
• Catalonia: Taxpayers resident in Catalonia will apply the amount of 500,000 euros as a tax-free threshold.
• Extremadura:

  In the event of a personal obligation, in general, the taxable amount will be reduced, as an exempt minimum, by 500,000 euros.

  The tax-free threshold for taxpayers who are disabled will be as follows:

  • 600,000 Euros if the degree of disability is 33% or more and less than 50%.

  • 700,000 Euros if the degree of disability is 50% or more and less than 65%.

  • 800,000 Euros if the degree of disability is 65% or more.

  For the application of this tax-free threshold, the taxpayer must be considered as a person with disabilities, and the indicated degrees of disability will be those that result from applying the scale referred to in article 148 of the Consolidated Text of the General Social Security Act.

• Valencian Community:

  In the event of a personal obligation, in general, the taxable amount will be reduced, as an exempt minimum, by 600,000 euros.

  However, for taxpayers with mental disabilities, with a degree of disability of 33% or more, and for taxpayers with physical disabilities or sensory, with a degree of disability of 65% or more, the amount of the tax-free threshold is increased to 1,000,000 euros.