Example 6. Taxpayer with a child with disabilities residing in the Autonomous Community of La Rioja

Ms. MMA, 31 years old and residing in Logroño, adopted on May 5, 2019, through a judicial resolution that was registered in the Civil Registry in November of that year, a minor under 5 years of age with a degree of disability. of the 40 percent who live with her and who have not obtained income, excluding exempt income, exceeding 8,000 euros per year nor have they filed a tax return Personal Income Tax

Determine the amount of the personal and family minimum in joint taxation for the purposes of calculating the state tax and the regional tax.

Solution:

Previous note: The Autonomous Community of La Rioja has exercised regulatory powers in regulating the amounts of the personal and family minimum, increasing by 10 percent the amount of the minimum for disability of descendants.

Joint taxation of the family unit ⁽¹⁾:

Minimum personal and family total		13,750	Minimum total personal and family		14,050
State minimum			Autonomous minimum
Taxpayer tax-free threshold		5,550	Taxpayer tax-free threshold		5,550
Allowance for descendants	Son	2,400	Allowance for descendants	Son	2,400
	For less than 3 years(2)	2,800		Retail 3 years(2)	2,800
Allowance for disability	Son	3,000	Allowance for disability	Son(3)	3,300

Notes to the example:

⁽¹⁾ The minimum taxpayer in article 57 of the Personal Income Tax Law is, in any case, 5,550 euros per year regardless of the number of members in the family unit. However, in the joint taxation of the family unit the tax base can be reduced by 2,150 euros per year, as it is the second of the types of family unit referred to in article 82 of the Personal Income Tax Law , 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)

⁽²⁾ The minimum increase is applied for descendants under 3 years of age, in accordance with the provisions of article 58.2 of the Personal Income Tax Law which states that "the cases of adoption or foster care, both pre-adoptive as permanent, said increase will occur, regardless of the age of the minor, in the tax period in which it is registered in the Civil Registry and in the following two. When registration is not necessary, the increase may be carried out in the tax period in which the corresponding judicial or administrative resolution is produced and in the following two." ^{(Return familiar) (Go back years)}

⁽³⁾ In determining the minimum for disability of the descendant, the amount approved by the Autonomous Community of La Rioja has been applied, which modifies the amount corresponding to the minimum for disability of descendants. ^(Back)