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Practical manual for Income Tax 2019.

Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family

  1. Personal and family tax-free threshold
  2. Taxpayer tax-free threshold
  3. Allowance for descendants
  4. Tax-free threshold for ascendants
  5. Allowance for disability
  6. Table-summary of the personal and family minimum
  7. Amounts of the personal and family minimum approved by the Autonomous Communities for the calculation of the regional tax
  8. Practical examples