Personal and family tax-free threshold

Regional minimum

The Constitutional Court Judgment 186/2021, of October 28, issued in the unconstitutionality appeal 1200-2021, has declared the nullity of article 88 of the Law of the Parliament of Catalonia 5/2020, of April 29, on fiscal, financial, administrative and public sector measures, and the creation of the tax on facilities that affect the environment, which set an amount of 6,105 euros per year for the personal minimum applicable in the autonomous section of the IRPF to taxpayers residing in the Autonomous Community of Catalonia whose sum of the general and savings taxable bases was equal to or less than 12,450 euros, considering that it exceeds the limits that article 46 of Law 22/2009 attributes for the autonomous exercise of that regulatory competence.

Therefore, the aforementioned regional minimum is not applicable in 2021.