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Practical manual for Income Tax 2021.

Taxpayer tax-free threshold

Regulations: Articles 57 and 61 Law IRPF

Applicable amount

The minimum for a taxpayer is, in general, € per year, regardless of the number of members in the family unit (both spouses and, where applicable, children who are part of the same, or the father or mother and all children who live with one or the other), and the tax regime chosen, individual or joint declaration.

Although the minimum amount for taxpayers is 5,550 euros, both for individual and joint taxation, it should be remembered that in cases of joint taxation, a reduction of the tax base of 3,400 euros is applicable for family units made up of both spouses and, where applicable, the children who form part of said family unit. In the case of a family unit consisting of the father or mother and all the children who live with one or the other, a reduction of 2,150 euros per year may be applicable.

The reduction for joint taxation is discussed in more detail in Chapter 13.

Increase in the minimum taxpayer age

Depending on the age of the taxpayer, the general minimum is increased by the following amounts:

  • Taxpayers over 65 years of age . The above amount will be increased by 1,150 euros per year .

  • Taxpayers over 75 years of age . The minimum will be additionally increased by 1,400 euros per year .

Important: to quantify the increase in the minimum corresponding to taxpayers aged 65 or over or 75 years, the personal circumstances of each of the spouses in the family unit who file a joint return will be taken into account .

Conditions of application

  • In the event of the death of taxpayer , the amount of the taxpayer's minimum will be applied in its entirety without the need to prorate it based on the number of days that make up the tax period.

  • In a joint declaration of family units , children do not give rise to the application of the taxpayer's minimum, without prejudice to the fact that they grant the right to the family minimum for descendants and for disability, provided that they meet the requirements for this purpose. The other spouse does not give the right to apply the taxpayer's minimum either, without prejudice to the fact that the increase in the taxpayer's minimum mentioned above is computable, if his or her age is greater than 65 years and 75 years, if applicable.