Example 1. Marriage with common children residing in the Autonomous Community of Andalusia

The marriage composed by Don ATC and Mrs. MPS, 57 and 56 years old, respectively, have three children with whom they live. The oldest, 27 years old, has a certified disability level of 33 percent, the second is 22 years old, and the third is 19 years old. None of the children has obtained income, excluding exempt income, greater than 8,000 euros per year nor has filed personal income tax return.

Determine the amount of the personal and family minimum for both spouses under individual taxation and joint taxation of the family unit for the purposes of calculating the state tax and the regional tax.

Solution:

Previous note: Given that the Autonomous Community of Andalusia 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

1. Individual taxation of ATC gift:

State minimum			Autonomous minimum
Taxpayer tax-free threshold	General	5,550	Taxpayer tax-free threshold	General	5,550
Taxpayer tax-free threshold	Minimum total per taxpayer	5,550	Taxpayer tax-free threshold	Minimum total per taxpayer	5,550
Allowance for descendants	Child 1 (27 years old) (50% s/2,400)	1,200	Allowance for descendants	Child 1 (27 years old) (50% s/2,400)	1,200
	Child 2 (22 years old) (50% s/2,700)	1,350		Child 2 (22 years old) (50% s/2,700)	1,350
	Child 3 (19 years old) (50% s/4,000)	2,000		Child 3 (19 years old) (50% s/4,000)	2,000
	Minimum total for descendants	4,550		Minimum total for descendants	4,550
Allowance for disability	Child 1 (27 years old) (50% s/3,000)	1,500	Allowance for disability	Child 1 (27 years old) (50% s/3,000)	1,500
Minimum personal and family total		11,600	Minimum personal and family total		11,600

2. Individual taxation of Mrs. MPS:

State minimum			Autonomous minimum
Taxpayer tax-free threshold	General	5,550	Taxpayer tax-free threshold	General	5,550
Taxpayer tax-free threshold	Minimum total per taxpayer	5,550	Taxpayer tax-free threshold	Minimum total per taxpayer	5,550
Allowance for descendants	Child 1 (27 years old) (50% s/2,400)	1,200	Allowance for descendants	Child 1 (27 years old) (50% s/2,400)	1,200
	Child 2 (22 years old) (50% s/2,700)	1,350		Child 2 (22 years old) (50% s/2,700)	1,350
	Child 3 (19 years old) (50% s/4,000)	2,000		Child 3 (19 years old) (50% s/4,000)	2,000
	Minimum total for descendants	4,550		Minimum total for descendants	4,550
Allowance for disability	Child 1 (27 years old) (50% s/3,000)	1,500	Allowance for disability	Child 1 (27 years old) (50% s/3,000)	1,500
Minimum personal and family total		11,600	Minimum personal and family total		11,600

3. Joint taxation of the unit familiar: ⁽¹⁾

State minimum			Autonomous minimum
Taxpayer tax-free threshold	General	5,550	Taxpayer tax-free threshold	General	5,550
Taxpayer tax-free threshold	Minimum total per taxpayer	5,500	Taxpayer tax-free threshold	Minimum total per taxpayer	5,550
Allowance for descendants	Child 1 (27 years old)	2,400	Allowance for descendants	Child 1 (27 years old)	2,400
	Child 2 (22 years old)	2,700		Child 2 (22 years old)	2,700
	Child 3 (19 years old)	4,000		Child 3 (19 years old)	4,000
	Minimum total for descendants	9,100		Minimum total for descendants	9,100
Allowance for disability	Child 1 (27 years old)	3,000	Allowance for disability	Child 1 (27 years old)	3,000
Minimum personal and family total		17,650	Minimum personal and family total		17,650

Note to example:

⁽¹⁾Regardless of the number of members in the family unit, the minimum taxpayer is, in any case, 5,550 euros per year. However, in the joint taxation of the family unit, the tax base may be reduced by 3,400 euros per year 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)