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Practical manual for Income Tax 2020.

Personal and family tax-free threshold

Taxpayer tax-free threshold

The Autonomous Community of Catalonia, in the exercise of its regulatory powers, and with effect from January 1, 2020, establishes for taxpayers resident in its territory whose sum of the general and savings taxable bases is equal to or less than 12,450 euros, a minimum taxpayer of 6,105 euros per year.