Personal and family tax-free threshold

Regional minimum

The Autonomous Communities of Andalusia and Galicia, and the Valencian Community have established for the first time for 2022, in the exercise of their regulatory powers, the amounts corresponding to the taxpayer's minimum and the minimums for descendants, ascendants and disability, which must be applied by taxpayers resident in the territory of said autonomous community for the calculation of the autonomous tax.

Likewise, the Community of Madrid, which had approved minimum amounts for descendants, is now regulating all amounts corresponding to the taxpayer's minimum, minimums for descendants, for ascendants and for disability.