Amounts of the personal and family minimum approved by the Autonomous Communities for the calculation of the regional tax

Note: Please note that the Ruling of the Constitutional Court 186/2021, of October 28, relapsed in the unconstitutional appeal 1200-2021, has declared the nullity of article 88 of the Law of the Parliament of Catalonia 5/2020, of April 29, on fiscal, financial, administrative and public sector measures, and the creation of the tax on facilities that affect the environment , which established a amount of 6,105 euros per year for the personal minimum applicable in the regional section of Personal Income Tax to taxpayers whose sum of the general taxable bases and savings is equal to or less than 12,450 euros, to be considered that exceeds the limits that for the autonomous exercise of that regulatory competence attributes to article 46 of Law 22/2009.

In use of the regulatory competence attributed to them by article 46.1 a) of Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modify certain tax regulations (BOE of 19), some of the following Autonomous Communities have approved increases in the amount of the personal and family minimum: