Table-summary of the personal minimum, by descendants, by ascendants and by disability

Taxpayer tax-free threshold	5,550 euros per year, in general. + 1,150 euros per year, if you are over 65 years old. + 1,400 euros per year, if you are over 75 years old.
Disability of the taxpayer : 3,000 euros annually, if the degree of disability is equal to or greater than 33 percent. 9,000 euros annually, if the degree of disability is equal to or greater than 65 percent. + 3,000 euros per year, if you need help from third parties or reduced mobility or have a degree of disability equal to or greater than 65 percent.
Allowance for descendants	2,400 euros per year for the 1st. 2,700 euros per year for 2. 4,000 euros per year for 3. 4,500 euros annually for the 4th and following. + 2,800 euros per year, per descendant under three years of age. (*) In case of death of the descendant 2,400 euros.
Offspring's disability : 3,000 euros annually, if the degree of disability is equal to or greater than 33 percent. 9,000 euros annually, if the degree of disability is equal to or greater than 65 percent. + 3,000 euros per year, if you need help from third parties or reduced mobility or have a degree of disability equal to or greater than 65 percent.
Tax-free threshold for ascendants	1,150 euros per year for each ascendant + 1,400 euros per year, if you are over 75 years old. (*) In the event of the death of the ascendant, 1,150 euros.
Disability of the ascendant: 3,000 euros annually, if the degree of disability is equal to or greater than 33 percent. 9,000 euros annually, if the degree of disability is equal to or greater than 65 percent. + 3,000 euros per year, if you need help from third parties or reduced mobility or have a degree of disability equal to or greater than 65 percent.

Taxpayer tax-free threshold

5,550 euros per year, in general.
+ 1,150 euros per year, if you are over 65 years old.
+ 1,400 euros per year, if you are over 75 years old.

Disability of the taxpayer :

3,000 euros annually, if the degree of disability is equal to or greater than 33 percent.
9,000 euros annually, if the degree of disability is equal to or greater than 65 percent.

+ 3,000 euros per year, if you need help from third parties or reduced mobility or have a degree of disability equal to or greater than 65 percent.

Allowance for descendants

2,400 euros per year for the 1st.
2,700 euros per year for 2.
4,000 euros per year for 3.
4,500 euros annually for the 4th and following.

+ 2,800 euros per year, per descendant under three years of age.

(*) In case of death of the descendant 2,400 euros.

Offspring's disability :

3,000 euros annually, if the degree of disability is equal to or greater than 33 percent.
9,000 euros annually, if the degree of disability is equal to or greater than 65 percent.

+ 3,000 euros per year, if you need help from third parties or reduced mobility or have a degree of disability equal to or greater than 65 percent.

Tax-free threshold for ascendants

1,150 euros per year for each ascendant
+ 1,400 euros per year, if you are over 75 years old.

(*) In the event of the death of the ascendant, 1,150 euros.

Disability of the ascendant:

3,000 euros annually, if the degree of disability is equal to or greater than 33 percent.
9,000 euros annually, if the degree of disability is equal to or greater than 65 percent.

+ 3,000 euros per year, if you need help from third parties or reduced mobility or have a degree of disability equal to or greater than 65 percent.