Table-summary of the personal minimum, by descendants, by ascendants and by disability
Taxpayer tax-free threshold |
|
---|---|
Disability of the taxpayer :
+ 3,000 euros per year, if you need help from third parties or reduced mobility or have a degree of disability equal to or greater than 65 percent. |
|
Allowance for descendants |
+ 2,800 euros per year, per descendant under three years of age. (*) In case of death of the descendant 2,400 euros. |
Offspring's disability :
+ 3,000 euros per year, if you need help from third parties or reduced mobility or have a degree of disability equal to or greater than 65 percent. |
|
Tax-free threshold for ascendants |
(*) In the event of the death of the ascendant, 1,150 euros. |
Disability of the ascendant:
+ 3,000 euros per year, if you need help from third parties or reduced mobility or have a degree of disability equal to or greater than 65 percent. |