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Renta 2021 Practical Handbook

Personal and family tax-free threshold

Autonomic minimum

Constitutional Court Ruling 186/2021, of 28 October, handed down in constitutional appeal 1200-2021, declared the nullity of Article 88 of Law 5/2020 of the Parliament of Catalonia, of 29 April, on fiscal, financial, administrative and public sector measures and the creation of the tax on installations that affect the environment, which set an amount of 6,105 euros per year for the personal minimum applicable in the regional section of IRPF to taxpayers resident in the Autonomous Community of Catalonia whose sum of the general and savings tax bases was equal to or less than 12,450 euros, on the grounds that it exceeded the limits for the regional exercise of this regulatory power attributed by Article 46 of Law 22/2009.

Therefore, in 2021, the above-mentioned regional minimum is not applicable.