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Practical Income Manual 2022.

Madrid's community: Minimum personal and family amounts

Regulations: Articles 2, 2 bis, 2 ter and 2 quater Consolidated text of the legal provisions of the Community of Madrid regarding taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Note: Please note that, with effect from January 1, 2022, the single article of Law 8/2022, of November 16 ( BOCM 11-21-2022) has modified the article 2 and added articles 2 bis, 2 ter and 2 quater in the Consolidated Text of the legal provisions of the Community of Madrid regarding taxes transferred by the State to establish the autonomous amounts corresponding to the taxpayer's minimums, by descendants, by ascendants and 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 Madrid must apply to calculate the regional tax:

Taxpayer tax-free threshold

  • 5,777.55 euros annually on a general basis

  • Plus 1,197.15 euros annually per taxpayer over 65 years of age.

  • Additionally, 1,457.40 euros per year per taxpayer over 75 years of age.

Minimum per descendant s

  • 2,498.40 euros per year for the first descendants.

  • 2,810.70 euros per year for the second.

  • 4,400 euros per year for the third.

  • 4,950 euros per year for the fourth and subsequent rooms.

When a descendant is under three years of age, the amount corresponding to the minimum per descendant, as indicated above, will be increased by 2,914.80 euros per year.

Tax-free threshold for ascendants

  • 1,197.15 euros per year .

  • Plus 1,457.40 euros annually for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and ascendants or descendants

  • 3,123 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.

  • 9,369 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 3,123 euros annually in assistance expenses 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 .