Comparative table of the amounts of the personal and family, state and regional minimums for 2022

Minimum personal and family amounts	Minimum per taxpayer	Allowance for descendants	Tax-free threshold for ascendants	Minimum for disability of the taxpayer, descendants and ascendants
State	5,550 euros per year, in general. + 1,150 euros per year, over 65 years old. + 1,400 additional euros per year, over 75 years of age.	2,400 euros per year for the 1st. 2,700 euros per year for 2. 4,000 euros per year for 3. 4,500 euros annually for the 4th and following. + 2,800 euros annually, per descendant under three years of age. (*) In case of death of the descendant 2,400 euros.	1,150 euros annually for each ascendant over 65 years of age or with a disability. + 1,400 euros per year, if you are over 75 years old. (*) In the event of the death of the ascendant, 1,150 euros.	3,000 euros per year, for disability = or > 33%. 9,000 euros annually, if the degree of disability = or > 65%. + 3,000 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%.
CA Andalusia	5,790 euros per year, in general. + 1,200 euros per year, over 65 years old. + 1,460 additional euros per year, over 75 years of age.	2,510 euros per year for 1. 2,820 euros per year for 2. 4,170 euros per year for 3. 4,700 euros annually for the 4th and following. + 2,920 euros annually, per descendant under three years of age.	1,200 euros annually for each ascendant over 65 years of age or with a disability. + 1,460 euros annually, over 75 years old.	3,130 euros annually, for disability = or > 33%. 9,390 euros annually, if the degree of disability = or > 65%. + 3,130 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%.
CA Balearic Islands	5,550 euros per year, in general. 6,105 euros per year if you are over 65 years old + 1,265 euros per year, over 65 years old + 1,540 additional euros per year, over 75 years of age.	2,400 euros per year for the 1st. 2,700 euros per year for 2. 4,400 euros per year for 3. 4,950 euros annually for the 4th and following. + 2,800 euros annually, per descendant under three years of age.	same as state minimums.	3,300 euros per year, for disability = or > 33%. 9,900 euros annually, if the degree of disability = or > 65%. + 3,300 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%.
Castilla y León Community	same as state minimums.	same as state minimums.	same as state minimums.	same as state minimums.
CA Galicia	5,789 euros per year, in general. + 1,199 euros per year, if you are over 65 years old. + 1,460 additional euros per year, if you are over 75 years old.	2,503 euros per year for 1. 2,816 euros annually for 2. 4,172 euros per year for 3. 4,694 euros annually for the 4th and following. + 2,920 euros annually, per descendant under three years of age.	1,199 euros annually for each ascendant over 65 years of age or with a disability. + 1,460 euros per year, if you are over 75 years old.	3,129 euros annually, for disability = or > 33%. 9,387 euros annually, if the degree of disability = or > 65%. + 3,129 euros annually, if you need help from third parties or reduced mobility or a degree of disability = or > 65%.
Madrid Community	5,777.55 euros per year, in general. + 1,197.15 euros annually, over 65 years of age. + 1,457.40 additional euros per year, over 75 years of age.	2,498.40 euros per year for the 1st. 2,810.70 euros annually for 2. 4,400 euros per year for 3. 4,950 euros annually for the 4th and following. + 2,914.80 euros annually, per descendant under three years of age.	1,197.15 euros annually for each ascendant over 65 years of age or with a disability. + 1,457.40 euros annually, over 75 years old.	3,123 euros annually, for disability = or > 33%. 9,369 euros annually, if the degree of disability = or > 65%. + 3,123 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%.
CA La Rioja	same as state minimums.	same as state minimums.	same as state minimums.	Only for the case of the minimum by descendants: 3,300 euros per year, for disability = or > 33%. 9,900 euros annually, if the degree of disability = or > 65%. However, for the minimum for taxpayers, descendants and ascendants when they need help from third parties or have reduced mobility or a degree of disability = or > 65%: + 3,000 euros per year.
Community of Valencia (They will not be applicable to taxpayers who have died before October 28, 2022)	6,105 euros per year, in general. + 1,265 euros per year, over 65 years of age. + 1,540 additional euros per year, over 75 years of age.	2,640 euros per year for 1. 2,970 euros per year for 2. 4,400 euros per year for 3. 4,950 euros annually for the 4th and following. + 3,080 euros annually, per descendant under three years of age.	1,265 euros annually for each ascendant over 65 years of age or with a disability. + 1,540 euros annually, over 75 years old.	3,300 euros per year, for disability = or > 33%. 9,900 euros annually, if the degree of disability = or > 65%. + 3,300 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%.

Minimum personal and family amounts

Minimum per taxpayer

Allowance for descendants

Tax-free threshold for ascendants

Minimum for disability of the taxpayer, descendants and ascendants

State

5,550 euros per year, in general.

+ 1,150 euros per year, over 65 years old.

+ 1,400 additional euros per year, over 75 years of age.

2,400 euros per year for the 1st.
2,700 euros per year for 2.
4,000 euros per year for 3.
4,500 euros annually for the 4th and following.

+ 2,800 euros annually, per descendant under three years of age.

(*) In case of death of the descendant 2,400 euros.

1,150 euros annually for each ascendant over 65 years of age or with a disability.

+ 1,400 euros per year, if you are over 75 years old.

(*) In the event of the death of the ascendant, 1,150 euros.

3,000 euros per year, for disability = or > 33%.
9,000 euros annually, if the degree of disability = or > 65%.

+ 3,000 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%.

CA Andalusia

5,790 euros per year, in general.

+ 1,200 euros per year, over 65 years old.

+ 1,460 additional euros per year, over 75 years of age.

2,510 euros per year for 1.
2,820 euros per year for 2.
4,170 euros per year for 3.
4,700 euros annually for the 4th and following.

+ 2,920 euros annually, per descendant under three years of age.

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

+ 1,460 euros annually, over 75 years old.

3,130 euros annually, for disability = or > 33%.
9,390 euros annually, if the degree of disability = or > 65%.

+ 3,130 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%.

CA Balearic Islands

5,550 euros per year, in general.

6,105 euros per year if you are over 65 years old

+ 1,265 euros per year, over 65 years old

+ 1,540 additional euros per year, over 75 years of age.

2,400 euros per year for the 1st.
2,700 euros per year for 2.
4,400 euros per year for 3.
4,950 euros annually for the 4th and following.

+ 2,800 euros annually, per descendant under three years of age.

same as state minimums.

3,300 euros per year, for disability = or > 33%.
9,900 euros annually, if the degree of disability = or > 65%.

+ 3,300 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%.

Castilla y León Community

same as state minimums.

CA Galicia

5,789 euros per year, in general.

+ 1,199 euros per year, if you are over 65 years old.

+ 1,460 additional euros per year, if you are over 75 years old.

2,503 euros per year for 1.
2,816 euros annually for 2.
4,172 euros per year for 3.
4,694 euros annually for the 4th and following.

+ 2,920 euros annually, per descendant under three years of age.

1,199 euros annually for each ascendant over 65 years of age or with a disability.

+ 1,460 euros per year, if you are over 75 years old.

3,129 euros annually, for disability = or > 33%.
9,387 euros annually, if the degree of disability = or > 65%.

+ 3,129 euros annually, if you need help from third parties or reduced mobility or a degree of disability = or > 65%.

Madrid Community

5,777.55 euros per year, in general.

+ 1,197.15 euros annually, over 65 years of age.

+ 1,457.40 additional euros per year, over 75 years of age.

2,498.40 euros per year for the 1st.
2,810.70 euros annually for 2.
4,400 euros per year for 3.
4,950 euros annually for the 4th and following.

+ 2,914.80 euros annually, per descendant under three years of age.

1,197.15 euros annually for each ascendant over 65 years of age or with a disability.

+ 1,457.40 euros annually, over 75 years old.

3,123 euros annually, for disability = or > 33%.
9,369 euros annually, if the degree of disability = or > 65%.

+ 3,123 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%.

CA La Rioja

same as state minimums.

Only for the case of the minimum by descendants:

3,300 euros per year, for disability = or > 33%.
9,900 euros annually, if the degree of disability = or > 65%.

However, for the minimum for taxpayers, descendants and ascendants when they need help from third parties or have reduced mobility or a degree of disability = or > 65%:

+ 3,000 euros per year.

Community of Valencia

(They will not be applicable to taxpayers who have died before October 28, 2022)

6,105 euros per year, in general.

+ 1,265 euros per year, over 65 years of age.

+ 1,540 additional euros per year, over 75 years of age.

2,640 euros per year for 1.
2,970 euros per year for 2.
4,400 euros per year for 3.
4,950 euros annually for the 4th and following.

+ 3,080 euros annually, per descendant under three years of age.

1,265 euros annually for each ascendant over 65 years of age or with a disability.

+ 1,540 euros annually, over 75 years old.

3,300 euros per year, for disability = or > 33%.
9,900 euros annually, if the degree of disability = or > 65%.

+ 3,300 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%.