Example 1. Marriage with common children residing in the Autonomous Community of Andalusia

The marriage composed by Mr. ATC and Mrs. MPS, aged 57 and 56 respectively, have three children with whom they live. The eldest, aged 27, has a certified disability of 33%, the second is 22 years old, and the third is 19 years old. None of the children has earned income, excluding exempt income, greater than 8,000 euros per year nor has he filed a IRPF return.

Determine the amount of the personal and family minimum for both spouses under the individual tax regime and under the joint taxation of the family unit for the purposes of calculating the state tax and the regional tax.

Solution :

Previous note: Since the Autonomous Community of Andalusia has not exercised regulatory powers in regulating the amounts of the personal and family minimum, the amount of this determined in accordance with the provisions of the Law of IRPF must be used for the calculation of both the state tax and the regional tax.

1. Individual taxation of Mr. ATC:

State minimum			Regional minimum
Taxpayer tax-free threshold	General	5.550	Taxpayer tax-free threshold	General	5.550
Taxpayer tax-free threshold	Minimum total per taxpayer	5.550	Taxpayer tax-free threshold	Minimum total per taxpayer	5.550
Allowance for descendants	Son 1 (27 years old) (50% s/2,400)	1,200	Allowance for descendants	Son 1 (27 years old) (50% s/2,400)	1,200
	Son 2 (22 years old) (50% s/2,700)	1,350		Son 2 (22 years old) (50% s/2,700)	1,350
	Son 3 (19 years old) (50% s/4,000)	2,000		Son 3 (19 years old) (50% s/4,000)	2,000
	Minimum total by descendants	4.550		Minimum total by descendants	4.550
Allowance for disability	Son 1 (27 years old) (50% s/3,000)	1,500	Allowance for disability	Son 1 (27 years old) (50% s/3,000)	1,500
Minimum personal and family total		11.600	Minimum personal and family total		11.600

2. Individual taxation of Mrs. MPS:

State minimum			Regional minimum
Taxpayer tax-free threshold	General	5.550	Taxpayer tax-free threshold	General	5.550
Taxpayer tax-free threshold	Minimum total per taxpayer	5.550	Taxpayer tax-free threshold	Minimum total per taxpayer	5.550
Allowance for descendants	Son 1 (27 years old) (50% s/2,400)	1,200	Allowance for descendants	Son 1 (27 years old) (50% s/2,400)	1,200
	Son 2 (22 years old) (50% s/2,700)	1,350		Son 2 (22 years old) (50% s/2,700)	1,350
	Son 3 (19 years old) (50% s/4,000)	2,000		Son 3 (19 years old) (50% s/4,000)	2,000
	Minimum total by descendants	4.550		Minimum total by descendants	4.550
Allowance for disability	Son 1 (27 years old) (50% s/3,000)	1,500	Allowance for disability	Son 1 (27 years old) (50% s/3,000)	1,500
Minimum personal and family total		11.600	Minimum personal and family total		11.600

3. Joint taxation of the unit familiar: ⁽¹⁾

State minimum			Regional minimum
Taxpayer tax-free threshold	General	5.550	Taxpayer tax-free threshold	General	5.550
Taxpayer tax-free threshold	Minimum total per taxpayer	5.500	Taxpayer tax-free threshold	Minimum total per taxpayer	5.550
Allowance for descendants	Son 1 (27 years old)	2,400	Allowance for descendants	Son 1 (27 years old)	2,400
	Son 2 (22 years old)	2,700		Son 2 (22 years old)	2,700
	Son 3 (19 years old)	4.000		Son 3 (19 years old)	4.000
	Minimum total by descendants	9.100		Minimum total by descendants	9.100
Allowance for disability	Son 1 (27 years old)	3,000	Allowance for disability	Son 1 (27 years old)	3,000
Minimum personal and family total		17.650	Minimum personal and family total		17.650

Note to example:

⁽¹⁾Regardless of the number of members in the family unit, the minimum amount for taxpayers is, in any case, 5,550 euros per year. However, in the joint taxation of the family unit, the taxable base may be reduced by 3,400 euros per year prior to the legally established reductions. See, in this regard, Chapter 13 above, which discusses the reductions in the general tax base and savings . ^(Back)