Example 3. Marriage with which a grandson and the father of one of the spouses live, residing in the Autonomous Community of Aragón
Mr. SCB and Mrs. BTL They are married. The husband, aged 67, has a certified disability of 33%. The woman, aged 65, does not work outside the family home.
The couple has three children who live with them: The eldest son, aged 28, has a certified disability of 65%. The middle son, 23 years old, is a student. The youngest daughter, 20 years old, has a one-year-old son. None of them has earned more than 8,000 euros in the year, nor filed a tax return for the IRPF .
The husband's father, who is 95 years old and has a proven disability of 65%, also lives in the same household. His income, derived exclusively from a retirement pension, amounts to 7,500 euros per year in the current financial year. For the 2023 fiscal year, no declaration has been filed for IRPF .
Determine the amount of the personal and family minimum for marriage in the event of joint taxation of the family unit for the purposes of calculating the state tax and the regional tax.
Solution:
Previous note: Since the Autonomous Community of Aragon has not exercised regulatory powers in regulating the amounts of the personal and family minimum, the amount of this determined in accordance with the provisions of the Personal Income Tax Law must be used to calculate both the state tax and the regional tax.
| State minimum | Regional minimum | ||||
|---|---|---|---|---|---|
| Taxpayer tax-free threshold | General | 5.550 | Taxpayer tax-free threshold | General | 5.550 |
| Increase due to husband being over 65 years of age | 1.150 | Increase due to husband being over 65 years of age | 1.150 | ||
| Increase due to women over 65 years of age | 1.150 | Increase due to women over 65 years of age | 1.150 | ||
| Minimum total per taxpayer | 7.850 | Minimum total per taxpayer | 7.850 | ||
| Allowance for descendants | Son 1 (28 years old) | 2,400 | Allowance for descendants | Son 1 (28 years old) | 2,400 |
| Son 2 (23 years old) | 2,700 | Son 2 (23 years old) | 2,700 | ||
| Son 3 (20 years old) | 4.000 | Son 3 (6 years old) | 4.000 | ||
| Grandson 4 (1 year) | 4.500 | Grandson 4 (1 year) | 4.500 | ||
| Increase for a descendant under three years of age | 2.800 | Increase for a descendant under three years of age | 2.800 | ||
| Minimum total by descendants | 16.400 | Minimum total by descendants | 16.400 | ||
| Tax-free threshold for ascendants (1) | Father of Don SCB (95 years old) | 2.550 |
Tax-free threshold for ascendants (1) | Father of Don SCB (95 years old) | 2.550 |
| Allowance for disability | From the taxpayer (Mr. SCB) with a degree of 33%) | 3,000 | Allowance for disability | From the taxpayer (Mr. SCB) with a degree of 33%) | 3,000 |
| From the descendant (Son 1 with a degree of 65%) | 9.000 | From the descendant (Son 1 with a degree of 65%) | 9.000 | ||
| From the ascendant (with a degree of 65%) | 9.000 | From the ascendant (with a degree of 65%) | 9.000 | ||
| Increase in the concept of expenses for assistance of the descendant | 3,000 | Increase in the concept of expenses for assistance of the descendant | 3,000 | ||
| Increase in the concept of assistance expenses of the ascendant | 3,000 | Increase in the concept of assistance expenses of the ascendant | 3,000 | ||
| Minimum total for disability | 27,000 | Minimum total for disability | 27,000 | ||
| Minimum total personal and family (2) | 53,800 | Minimum total personal and family (2) | 53,800 | ||
Note to example:
(1) 1,150 euros for those over 65 years of age + 1,400 for those over 75 years of age = 2,550 euros (Return to state minimum) (Return to regional minimum)
(2) A reduction of the tax base of 3,400 euros per year may also be applied in the joint declaration of the family unit, prior to the legally established reductions. See, in this regard, Chapter 13 above, which discusses the reductions in the general tax base and savings . (Return to state minimum) (Return to regional minimum)