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Practical manual for Income Tax 2021.

Example 3. Marriage with which a grandson and the father of one of the spouses who reside in the Autonomous Community of Aragon live.

Mr. SCB and Mrs. BTL They are married. The husband, aged 67, has a certified disability of 33%. The woman, aged 65, does not work outside the family home.

The couple has three children who live with them: The eldest son, aged 28, has a certified disability of 65%. The middle son, 23 years old, is a student. The youngest daughter, 20 years old, has a one-year-old son. None of them has earned more than 8,000 euros in the year, nor filed a tax return for the IRPF

The husband's father, who is 95 years old and has a proven disability of 65%, also lives in the same household. His income, derived exclusively from a retirement pension, amounts to 7,500 euros per year in the current financial year. For the 2021 fiscal year, no declaration has been filed for the IRPF

Determine the amount of the personal and family minimum for married couples under a joint tax regime for the purposes of calculating the state tax and the regional tax.

Solution:

Previous note: Since the Autonomous Community of Aragon 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 Personal Income Tax Law must be used to calculate both the state tax and the regional tax.

State minimumRegional minimum
Taxpayer tax-free threshold General 5.550 Taxpayer tax-free threshold General 5.550
Increase due to husband being over 65 years of age 1.150 Increase due to husband being over 65 years of age 1.150 
Increase due to women over 65 years of age 1.150 Increase due to women over 65 years of age 1.150 
Minimum total per taxpayer 7.850 Minimum total per taxpayer 7.850
Allowance for descendants Son 1 (28 years old) 2,400 Allowance for descendants Son 1 (28 years old) 2,400
Son 2 (23 years old) 2,700 Son 2 (23 years old) 2,700
Son 3 (20 years old) 4.000 Son 3 (6 years old) 4.000
Grandson 4 (1 year) 4.500 Grandson 4 (1 year) 4.500
Increase for a descendant under three years of age 2.800 Increase for a descendant under three years of age 2.800
Minimum total by descendants 16.400 Minimum total by descendants 16.400
Tax-free threshold for ascendants (1) Father of Don SCB (95 years old) 2.550
Tax-free threshold for ascendants (1) Father of Don SCB (95 years old) 2.550
Allowance for disability From the taxpayer (Mr. SCB) with a degree of 33%) 3,000 Allowance for disability From the taxpayer (Mr. SCB) with a degree of 33%) 3,000
From the descendant (Son 1 with a degree of 65%) 9.000 From the descendant (Son 1 with a degree of 65%) 9.000
From the ascendant (with a degree of 65%) 9.000 From the ascendant (with a degree of 65%) 9.000
Increase in the concept of expenses for assistance of the descendant 3,000 Increase in the concept of expenses for assistance of the descendant 3,000
Increase in the concept of assistance expenses of the ascendant 3,000 Increase in the concept of assistance expenses of the ascendant 3,000
Minimum total for disability 27,000 Minimum total for disability 27,000
Minimum total personal and family (2) 53,800 Minimum total personal and family (2) 53,800

Note to example:

(1)  1,150 euros for those over 65 years of age + 1,400 for those over 75 years of age = 2,550 euros  (Return to state minimum) (Return to regional minimum)

(2) A reduction of the tax base of 3,400 euros per year may also be applied in the joint declaration of the family unit, prior to the legally established reductions. See, in this regard, Chapter 13 above, which discusses the reductions in the general tax base and savings . (Return to state minimum) (Return to regional minimum)