Example 3. Marriage with which a grandson and the father of one of the spouses live, residing in the Autonomous Community of Aragón
Don SCB and Mrs. BTL They are marriage. The husband, 67 years old, has a proven degree of disability of 33 percent. The 65-year-old woman does not work outside the family home.
The couple has three children who live with them: The eldest son, 28 years old, has a certified level of disability of 65 percent. The middle son, 23 years old, is a student. The youngest daughter, 20 years old, has a one-year-old son. None of them have obtained income in the year exceeding 8,000 euros, nor have they filed a tax return for Personal Income Tax .
The husband's 95-year-old father also lives in the married couple's home, who has a proven level of disability of 65 percent and whose income derived exclusively from a retirement pension amounts to 7,500 euros per year in the current year. For the 2022 financial year, you have not filed a tax return for Personal Income Tax .
Determine the amount of the personal and family minimum for marriage in the event of joint taxation of the family unit for the purposes of calculating the state tax and the regional tax.
Solution:
Previous note: Given that the Autonomous Community of Aragon has not exercised regulatory powers in regulating the amounts of the personal and family minimum, the amount determined in accordance with the provisions of the Personal Income Tax Law must be used for the calculation of both the state tax and the regional tax.
| State minimum | Autonomous minimum | ||||
|---|---|---|---|---|---|
| Taxpayer tax-free threshold | General | 5,550 | Taxpayer tax-free threshold | General | 5,550 |
| Increase due to age over 65 years of the husband | 1,150 | Increase due to age over 65 years of the husband | 1,150 | ||
| Increase due to age over 65 years of women | 1,150 | Increase due to age over 65 years of women | 1,150 | ||
| Minimum total per taxpayer | 7,850 | Minimum total per taxpayer | 7,850 | ||
| Allowance for descendants | Child 1 (28 years old) | 2,400 | Allowance for descendants | Child 1 (28 years old) | 2,400 |
| Child 2 (23 years old) | 2,700 | Child 2 (23 years old) | 2,700 | ||
| Child 3 (20 years old) | 4,000 | Child 3 (6 years old) | 4,000 | ||
| Grandson 4 (1 year) | 4,500 | Grandson 4 (1 year) | 4,500 | ||
| Increase per descendant under three years of age | 2,800 | Increase per descendant under three years of age | 2,800 | ||
| Minimum total for descendants | 16,400 | Minimum total for descendants | 16,400 | ||
| Tax-free threshold for ascendants (1) | Father of Don SCB (95 years) | 2,550 |
Tax-free threshold for ascendants (1) | Father of Don SCB (95 years) | 2,550 |
| Allowance for disability | From the taxpayer (Don SCB with a grade of 33%) | 3,000 | Allowance for disability | From the taxpayer (Don SCB with a grade of 33%) | 3,000 |
| From the descendant (Child 1 with a degree of 65%) | 9,000 | From the descendant (Child 1 with a degree of 65%) | 9,000 | ||
| From the ascendant (with a degree of 65%) | 9,000 | From the ascendant (with a degree of 65%) | 9,000 | ||
| Increase in expenses for descendant assistance | 3,000 | Increase in expenses for descendant assistance | 3,000 | ||
| Increase in assistance expenses of the ascendant | 3,000 | Increase in assistance expenses of the ascendant | 3,000 | ||
| Minimum total for disability | 27,000 | Minimum total for disability | 27,000 | ||
| Total minimum personal and family (2) | 53,800 | Total minimum personal and family (2) | 53,800 | ||
Note to example:
(1) 1,150 euros for people over 65 years of age + 1,400 for people over 75 years of age = 2,550 euros (Return state minimum) (Return regional minimum)
(2) A reduction in the tax base of 3,400 euros per year may also be applied in the joint declaration of the family unit, prior to the legally established reductions. See, in this regard, Chapter 13 above, which discusses the reductions in the general tax base and savings . (Return state minimum) (Return regional minimum)