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Practical Income Manual 2021.

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

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 December 19), some of the following Autonomous Communities have approved increases in the amount of the personal and family minimum:

  1. Autonomous Community of the Balearic Islands: Minimum amounts for the taxpayer, by descendants and by disability
  2. Community of Castilla y León: Minimum personal and family amounts
  3. Madrid's community: Minimum amounts for descendants
  4. Autonomous Community of La Rioja: Minimum amounts for disability of descendants