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Practical Income Manual 2021.

Graphic scheme: Application of personal and family minimum and determination of full contributions

 Graphic diagram of the application of the personal and family minimum and the determination of the full personal income tax contributions

Lien on the general liquidable base

The tax on the general taxable income tax base is structured in four phases:

Phase 1: The general and regional scales of the tax are applied to the entire general taxable base, including that corresponding to the amount of the personal and family minimum that is part of it, obtaining the corresponding partial installments (Quota 1 and Quota 2). .

Phase 2: The general scale of the tax is applied to the part of the general taxable base corresponding to the state personal and family minimum established in the Personal Income Tax, obtaining the partial quota (Quota 3).

Phase 3: The corresponding regional scale is applied to the part of the general taxable base corresponding to the personal and family minimum increased or decreased by the amounts established, where applicable, by the Autonomous Community in its regional regulations, obtaining the partial quota (Quota 4). .

In fiscal year 2021, the Autonomous Community of the Balearic Islands, the Community of Madrid and the Autonomous Community of La Rioja have regulated personal and family minimum amounts different from those established in the Personal Income Tax Law. Consequently, taxpayers residing in their territory must apply, for the purposes of the regional tax (phase 3), the amounts regulated in the regulations of said Autonomous Community.

The rest of the taxpayers (including those from the Community of Castilla y León, which has set amounts for the personal and family minimum of identical amounts to those established in the Personal Income Tax Law) must apply the same amount of the personal and family minimum for the purposes of the tax. state (phase 2) and the regional tax (phase 3).

Note: Keep in mind that the Autonomous Community of Catalonia had regulated in its article 88 of the Law of the Parliament of Catalonia 5/2020, of April 29, fiscal, financial, administrative and public sector measures, and the creation of the tax on facilities that affect the environment, a minimum of taxpayers that has been declared unconstitutional by the Ruling of the Constitutional Court 186/2021, of October 28, relapsed in the unconstitutional appeal 1200-2021.

Phase 4: From the four partial quotas obtained, the full general state quota (Quota 1 minus Quota 3) and the full general regional quota (Quota 2 minus Quota 4) are calculated.

Lien on the liquidated savings base

The tax on the taxable base of personal income tax savings is structured in four phases:

Phase 1: The amount of the taxable savings base is taxed at the rates of the state and regional savings scale, set for 2021, obtaining the corresponding partial installments (Quota A and Quota B).

Phase 2: The amount of the state fee resulting from applying the scale to the liquidable savings base (Quota A) will be reduced, where appropriate, by the amount derived from applying it to the remainder of the state personal and family minimum not applied (that is, to the excess of the aforementioned minimum on the amount of the general liquidable base) the scale of state savings set for 2021 (Quota C).

Phase 3: The amount of the regional quota resulting from applying the scale to the liquidable savings base (Quota B) will be reduced by the amount derived from applying to the unapplied remainder of the regional personal and family minimum (that is, to the excess of the aforementioned minimum over the amount of the general taxable base) the scale of regional savings set for 2021 (Quota D).

Phase 4: From the four partial quotas obtained, the full quota of state savings (Quota A minus Quota C) and the full quota of regional savings (Quota B minus Quota D) are calculated.