Example 5. Married couple without children residing in the Autonomous Community of Catalonia
The marriage formed by Don SGF and Mrs. ABC, 65 and 60 years old, respectively, without children. Don SGF In 2020, it has a general taxable base of 11,000 euros and a savings taxable base of 30 euros. For her part, Ms. ABC, who has a certified disability level of 33 percent, obtains an exempt disability pension for which she is not required to declare.
Determine the amount of the personal and family minimum in the event that Mr. SGF submit their individual declaration and in the case of presentation of a joint declaration of the family unit for the purposes of calculating the state tax and the regional tax.
Solution:
Previous note: The Autonomous Community of Catalonia has established in article 88 of Law 5/2020, of April 29, on fiscal, financial, administrative and public sector measures and the creation of the tax on facilities that affect the environment, has established, for taxpayers whose sum of the general taxable base and savings is equal to or less than 12,450 euros, a minimum taxpayer amount increasing by 10 percent with respect to that established in article 57 of the Law of IRPF .
1. Individual taxation of SGF gift:
|
State minimum |
Autonomous minimum | ||||
|---|---|---|---|---|---|
| Taxpayer tax-free threshold | 5,550 | Taxpayer tax-free threshold (1) | 6,105 | ||
| Increase due to age over 65 years | 1,150 | Increase due to age over 65 years | 1,150 | ||
| Minimum personal and family total | 6,700 | Minimum personal and family total | 7,255 | ||
2. Taxation joint family unit (2)
|
State minimum |
Autonomous minimum | ||||
|---|---|---|---|---|---|
| Taxpayer tax-free threshold | General | 5,550 | Taxpayer tax-free threshold (1) | General | 6,105 |
| Increase due to age over 65 years | don SGF | 1,150 | Increase due to age over 65 years | don SGF | 1,150 |
| Minimum for women's disability | Mrs. ABC (33%) | 3,000 | Allowance for disability | Mrs. ABC (33%) | 3,000 |
|
Minimum personal and family total |
9,700 | Minimum personal and family total | 10,255 | ||
Note to example:
(1) Since the sum of the taxpayer's general taxable bases (11,000 euros) and savings (30 euros) has not exceeded the amount of 12,450 euros, the amount of 6,105 euros set by the Autonomous Community of Catalonia for the taxpayer's minimum in these cases must be applied. cases. (Back)
(2) The taxpayer's minimum in article 57 of the Personal Income Tax Law is in any case 5,550 euros per year (at the state minimum) and 6,105 euros per year (at the regional minimum) regardless of the number of members integrated into the family unit. However, in the joint taxation of the family unit the tax base can 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)