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Practical Income Manual 2021.

Taxpayer tax-free threshold

Regulations: Articles 57 and 61 Law Personal Income Tax

Applicable amount

The minimum taxpayer is, in general, 5,550 euros per year , regardless of the number of members in the family unit (both spouses and, where applicable, children who are part of the family unit). 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 taxpayer's minimum amount is 5,550 euros, both individual and joint taxation, it must be remembered that in cases of joint taxation a reduction in the tax base of 3,400 euros is applicable for family units made up of both spouses and, where appropriate, case, the children who are part of said family unit. In the case of a family unit made up of the father or the mother and all the children who live with one or the other, a reduction of 2,150 euros per year may be applicable.

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

Increase in the minimum taxpayer by age

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

  • Taxpayers over 65 years old . The above amount will be increased by 1,150 euros annually .

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

Important: to quantify the increase in the minimum corresponding to taxpayers of age equal to or greater than 65 years or 75 years, it is They will take into account the personal circumstances of each of the spouses integrated into the family unit who file a joint return .

Application conditions

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

  • In joint declaration of family units , children do not give the right 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, as long as they meet the requirements required for this purpose. Nor does the other spouse give the right to the application of the taxpayer's minimum, without prejudice to the fact that the increase in the previously mentioned taxpayer's minimum is computable, if his or her age is greater than 65 years and 75 years, if applicable.