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Practical Income Manual 2022.

Personal and family tax-free threshold

Autonomous 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 minimum taxpayer and the minimums for descendants, ascendants and disability, which must be applied by the taxpayers residing in the territory of said autonomous community for the calculation of the regional tax.

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