Example 3. Marriage with which a grandson and the father of one of the spouses who reside in the Autonomous Community of Aragon live.
Don SCB and donate BTL They are marriage. The husband, 67 years old, has a proven degree of disability of 33 percent. The 65-year-old woman does not work outside the family home.
The couple has three children who live with them: The eldest son, 28 years old, has a certified level of disability of 65 percent. 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 fiscal year 2019 of more than 8,000 euros, nor have they filed a tax return for Personal Income Tax
The husband's 95-year-old father also lives in the married couple's home, who has a proven level of disability of 65 percent and whose income derived exclusively from a retirement pension amounts to 7,500 euros per year in the current year. For the 2019 financial year, you have not filed a tax return for Personal Income Tax
Determine the amount of the personal and family minimum for marriage corresponding to the 2019 financial year, under the Joint Taxation regime for the purposes of calculating the state tax and the regional tax.
Solution:
Previous note: Given that the Autonomous Community of Aragon has not exercised regulatory powers in regulating the amounts of the Personal and Family Minimum, the amount determined in accordance with the provisions of the Personal Income Tax Law must be used for the calculation of both the state tax and the regional tax.
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Taxpayer minimum : 5,550
Increase due to the husband's age over 65 years: 1,150
Increase due to age over 65 for women: 1,150
Minimum taxpayer total: 7,850
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Minimum per descendants:
- 1st child: 2,400
- Son 2: 2,700
- Son 3: 4,000
- Grandson:4,500
Increase per descendant under three years of age: 2,800
Minimum total for descendants: 16,400
Minimum for ascendants (95 years): 2,550
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Minimum for disability:
- From the taxpayer: 3,000
- Of descendants: 9,000
- Of ascendants.. 9,000
Increase in expenses for descendant assistance: 3,000
Increase in assistance expenses of the ascendant.:. 3,000
Minimum total for disability: 27,000
- Total Minimum personal and family (1): 53,800
Note to example:
(1) A reduction in 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 of savings .(Back)