Practical examples

Below, a series of demonstrative examples of the procedure for calculating and applying the amounts of the personal and family minimum are set out, both in cases in which it is appropriate to apply the amounts established in articles 57, 58, 59 and 60 of the Law of the IRPF as in the cases in which increased amounts must be applied because they are taxpayers who reside in one of the Autonomous Communities that have exercised the regulatory powers attributed to them in article 46.1 a) of the Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations ( BOE of Decembre 19th).

1. Example 1. Marriage with common children, residents in the Autonomous Community of Principality of Asturias
2. Example 2. De facto couple with common children, residents in the Valencian Community
3. Example 3. Marriage with which a grandson and the father of one of the spouses live, residing in the Autonomous Community of Aragón
4. Example 4. Marriage with common children and ascendants who live with them, residing in the Autonomous Community of Andalusia
5. Example 5. Marriage with common and non-common children, residents in the Autonomous Community of the Balearic Islands
6. Example 6. Taxpayer with a child adopted during the year with a disability, residents in the Autonomous Community of La Rioja