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Practical Income Manual 2020.

Autonomous Community of Catalonia: Minimum amounts per taxpayer

Note: The amount of the taxpayer's minimum has been established with effect from January 1, 2020

Regulations: Art. 88 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.

Applicable amounts

With effect from January 1, 2020, the following minimum taxpayer amount is established for taxpayers residing in the territory of the Autonomous Community of Catalonia:

  • 5,550 euros annually , generally.

    The same amount as that provided for in article 57 of the Personal Income Tax Law .

  • 6,105 euros annually , if the sum of the general taxable bases and the taxpayer's savings is equal to or less than 12,450 euros.

Precision: The Autonomous Community of Catalonia has not modified the amounts corresponding to the increase in the minimum taxpayer by age, so those provided for in article 57 of the Personal Income Tax Law are applicable (1,150 euros per year for taxpayers over 65 years of age and 1,400 euros per year for taxpayers over 75 years of age) .