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Practical Income Manual 2022.

Autonomous Community of Galicia: Minimum personal and family amounts

Regulations: Art. 4 bis Consolidated text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Note: Please note that article 2 of Law 7/2022, of December 27, on fiscal and administrative measures ( DOG 12-30-2022) has been added, with effect from 1 January 2022, a new article 4 bis in the Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State to establish the autonomous amounts corresponding to the taxpayer's minimums, by descendants, by ascendants and due to disability.

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 Galicia must apply to calculate the regional tax:

Taxpayer tax-free threshold

  • 5,789 euros annually on a general basis.

  • Plus 1,199 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 

  • 2,503 euros per year for the first descendant.

  • 2,816 euros per year for the second.

  • 4,172 euros per year for the third.

  • 4,694 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 

  • 1,199 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

  • 3,129 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.

  • 9,387 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 3,129 euros annually as assistance expenses for each taxpayer, ascendant or descendant who proves that they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65 percent .