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Practical Income Manual 2022.

Autonomous Community of Andalusia: Minimum personal and family amounts

Regulations: Art. 23 bis Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia

The following minimum amounts are established for the taxpayer, by descendants, by ascendants and by disability, which taxpayers residing in the territory of the Autonomous Community of Andalusia must apply to calculate the regional tax:

Taxpayer tax-free threshold

  • 5,790 euros annually on a general basis.

  • Plus 1,200 euros annually per taxpayer over 65 years of age.

  • Additionally 1,460 euros per year per taxpayer over 75 years of age.

Allowance for descendants

  • 2,510 euros per year for the first descendant.

  • 2,820 euros per year for the second.

  • 4,170 euros per year for the third.

  • 4,700 euros per year for the fourth and subsequent rooms.

When a descendant is under three years old , the amount corresponding to the minimum for descendants, as indicated above, will be increased by 2,920 euros per year .

Tax-free threshold for ascendants

  • 1,200 euros annually for each ascendant over 65 years of age or with a disability, regardless of their age.

  • Plus 1,460 euros annually for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and ascendants or descendants

  • 3,130 euros annually for each taxpayer, ascendant or descendant, when they are a person with a degree of disability equal to or greater than 33 percent and less than 65 percent.

  • 9,390 euros annually for each taxpayer, ascendant or descendant, when it is a person with a degree of disability equal to or greater than 65 percent.

  • Plus 3,130 euros annually for each taxpayer, ascendant or descendant who proves they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65 percent.