Community of Castilla y León: Minimum personal and family amounts

Regulations: Art. 1 bis of the Revised Text of the legal provisions of the community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12.

The same amounts are established for the minimum taxpayer, for descendants and ascendants and for disability as set forth in articles 57, 58, 59 and of the Income Tax Law, without there having been any increase or decrease in its amount in accordance with the provisions of article 46.1 a) Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations ( BOE of 19).