Practical examples

Below are a series of illustrative examples of the procedure for calculating and applying the amounts of the personal and family minimum, both in cases where the amounts set out in articles 57 58, 59 and 60 of the Income Tax Law must be applied and in cases where increased amounts must be applied due to taxpayers residing in one of the Autonomous Communities that have exercised the regulatory powers attributed to them by article 46.1 a) of Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations ( BOE of December 19).

1. Example 1. Marriage with common children, residents in the Autonomous Community of Principality of Asturias
2. Example 2. De facto couple with common children, residents in the Valencian Community
3. Example 3. Marriage with which a grandson and the father of one of the spouses live, residing in the Autonomous Community of Aragón
4. Example 4. Marriage with common children and ascendants who live with them, residing in the Autonomous Community of Andalusia
5. Example 5. Marriage with common and non-common children, residents in the Autonomous Community of the Balearic Islands
6. Example 6. Taxpayer with a child adopted during the year with a disability, residents in the Autonomous Community of La Rioja