Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: minimum personal and family
- Personal and family tax-free threshold
- Taxpayer tax-free threshold
- Allowance for descendants
- Tax-free threshold for ascendants
- Allowance for disability
- Summary table of the personal minimum, by descendants, by ascendants and by disability
- Amounts of the personal and family minimum approved by the Autonomous Communities for the calculation of the regional tax
- Practical examples
- Table: Legal separations, divorces or annulments (with children): Joint taxation and application of the minimum for descendants