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Practical Income Manual 2021.

Chapter 14. Adaptation of the tax to the personal and family circumstances of the taxpayer: personal and family minimum

  1. Personal and family tax-free threshold
  2. Taxpayer tax-free threshold
  3. Allowance for descendants
  4. Tax-free threshold for ascendants
  5. Allowance for disability
  6. Table-summary of the personal minimum, by descendants, by ascendants and by disability
  7. Amounts of the personal and family minimum approved by the Autonomous Communities for the calculation of the regional tax
  8. Practical examples
  9. Chart: Judicial separations, divorces or annulments (with children): Joint taxation and application of the minimum by descendants