Skip to main content
Practical Income Manual 2021.

Community of Castilla y León: Minimum personal and family amounts

Regulations: Art. 1 bis of the Consolidated Text of the legal provisions of the community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013 , September 12.

The same amounts of the taxpayer's minimum are established, for descendants and ascendants and for disability as established in articles 57, 58, 59 and 60 of the Personal Income Tax Law , without any increase having occurred or any decrease in its amount in accordance with the provisions of article 46.1 a) 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 certain tax regulations are modified ( BOE of December 19).