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Practical Income Manual 2022.

Graphic scheme: Application of personal and family minimum and determination of full contributions

Graphic diagram of the application of the personal and family minimum and the determination of the full personal income tax contributions

Lien on the general liquidable base

The tax on the general taxable income tax base is structured in four phases:

Phase 1: To the entire general taxable base, including that corresponding to the amount of the personal and family minimum that is part of it, the general and regional scales of Personal Income Tax are applied, obtaining the corresponding partial quotas (Quota 1 and Quota 2).

Phase 2: The general scale of Personal Income Tax is applied to the part of the general taxable base corresponding to the state personal and family minimum established in the personal income tax, obtaining the partial quota (Quota 3).

Phase 3: The corresponding regional scale is applied to the part of the general taxable base corresponding to the personal and family minimum increased or decreased by the amounts established, where applicable, by the Autonomous Community in its regional regulations, obtaining the partial quota (Quota 4). .

In the 2022 financial year, the Autonomous Community of Andalusia, the Autonomous Community of Galicia, the Autonomous Community of the Balearic Islands, the Community of Madrid, the Autonomous Community of La Rioja and the Valencian Community have regulated amounts of the personal and family minimum different from those established in the Personal Income Tax Law . Consequently, taxpayers residing in their territory must apply, for the purposes of the regional tax (phase 3), the amounts regulated in the regulations of said Autonomous Community.

The rest of the taxpayers (including those from the Community of Castilla y León, which has set amounts for the personal and family minimum of identical amounts to those established in the Personal Income Tax Law) must apply the same amount of the personal and family minimum for the purposes of the tax. state (phase 2) and the regional tax (phase 3).

Phase 4: From the four partial quotas obtained, the full general state quota (Quota 1 minus Quota 3) and the full general regional quota (Quota 2 minus Quota 4) are calculated.

Lien on the liquidated savings base

The tax on the taxable base of personal income tax savings is structured in four phases:

Phase 1: The amount of the taxable savings base is taxed at the rates of the state and regional savings scale, set for 2022, obtaining the corresponding partial installments (Quota A and Quota B).

Phase 2: The amount of the state fee resulting from applying the scale to the liquidable savings base (Quota A) will be reduced, where appropriate, by the amount derived from applying it to the remainder of the state personal and family minimum not applied (that is, to the excess of the aforementioned minimum on the amount of the general liquidable base) the scale of state savings set for 2022 (Quota C).

Phase 3: The amount of the regional quota resulting from applying the scale to the liquidable savings base (Quota B) will be reduced by the amount derived from applying to the unapplied remainder of the regional personal and family minimum (that is, to the excess of the aforementioned minimum over the amount of the general taxable base) the scale of regional savings set for 2022 (Quota D).

Phase 4: From the four partial quotas obtained, the full quota of state savings (Quota A minus Quota C) and the full quota of regional savings (Quota B minus Quota D) are calculated.