Example 3. Marriage with which a grandson and the father of one of the spouses who reside in the Autonomous Community of Aragon live.

Mr. SCB and donates BTL They are married. The husband, aged 67, has a certified disability of 33%. The woman, aged 65, does not work outside the family home.

The couple has three children who live with them: The eldest son, aged 28, has a certified disability of 65%. The middle son, 23 years old, is a student. The youngest daughter, 20 years old, has a one-year-old son. None of them have obtained income in the year 2019 exceeding 8,000 euros, nor filed a declaration for the IRPF

The husband's father, who is 95 years old and has a proven disability of 65%, also lives in the same household. His income, derived exclusively from a retirement pension, amounts to 7,500 euros per year in the current financial year. For the 2019 fiscal year, no declaration has been filed for the IRPF

Determine the amount of the personal and family minimum for marriage corresponding to the 2019 financial year, under the joint tax regime for the purposes of calculating the state tax and the regional tax.

Solution:

Previous note: Since the Autonomous Community of Aragon has not exercised regulatory powers in regulating the amounts of the personal and family minimum, the amount of this determined in accordance with the provisions of the Personal Income Tax Law must be used to calculate both the state tax and the regional tax.

Taxpayer minimum : 5.550

Increase due to husband being over 65 years of age: 1.150

Increase for women over 65 years of age: 1,150

Total Minimum of the taxpayer: 7.850
Minimum per descendants:
- Son 1.: 2,400
- Son 2: 2,700
- Son 3: 4.000
- Grandson:4,500
Increase for a descendant under three years of age: 2.800

Minimum Total by descendants: 16.400

Minimum for ascendants (95 years): 2.550
Minimum for disability:
- From the taxpayer: 3,000
- Of descendants:9,000
- From ascendants.. 9.000
Increase in the concept of expenses for assistance of the descendant: 3,000

Increase in the concept of assistance expenses of the ascendant.:. 3,000

Total Minimum for Disability: 27,000
Total Minimum personal and family ⁽¹⁾: 53,800

Note to example:

⁽¹⁾A reduction of the tax base of 3,400 euros per year may also be applied in the joint declaration of the family unit, prior to the legally established reductions. See, in this regard, Chapter 13 above, which discusses the reductions in the general tax base and savings .^(Back)