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Practical Income Manual 2021.

Personal and family tax-free threshold

Autonomous minimum

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

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