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Heritage 2019

4.3.2. Net tax base

In the event of personal obligation, the tax base will be reduced, as an exempt minimum, by the amount that has been approved by the Autonomous Community.

If the Autonomous Community has not regulated the exempt minimum referred to in the previous section, the tax base will be reduced by 700,000 euros.

The exempt minimum will be applicable in the case of non-resident taxpayers who pay taxes due to a personal obligation to contribute and to taxpayers subject to a real obligation to contribute.

Autonomous Communities that have regulated the exempt minimum applicable in fiscal year 2019 to taxpayers residing in their respective territories

  • Aragon : The exempt minimum is set at 4 00,000 euros.
  • Catalonia: Taxpayers residing in Catalonia will apply the amount of 500,000 euros as the exempt minimum.
  • Estremadura:

    In the case of personal obligation, in general, the tax base will be reduced, as an exempt minimum, by the amount of 500,000 euros.

    The exempt minimum for taxpayers who are disabled will be the following:

    • 600,000 euros if the degree of disability is equal to or greater than 33% and less than 50%.

    • 700,000 euros if the degree of disability is equal to or greater than 50% and less than 65%.

    • 800,000 euros if the degree of disability is equal to or greater than 65%.

    For the application of this exempt minimum, the taxpayer must be legally considered a person with a disability, and the degrees of disability indicated will be those resulting from applying the scale referred to in article 148 of the Consolidated Text of the General Law of the Social Security.

  • Valencian Community:

    In the case of personal obligation, in general, the tax base will be reduced, as an exempt minimum, by the amount of 600,000 euros.

    However, for taxpayers with a mental disability, with a degree of disability equal to or greater than 33%, and for taxpayers with physical or sensory disabilities, with a degree of disability equal to or greater than 65%, the amount of the exempt minimum is raised to 1,000,000 euros.