Example 4. Marriage with common children and ascendants who live with them, residing in the Autonomous Community of Andalusia
The couple formed by Mr. TVZ and Mrs. MGM, 46 and 50 years old, respectively. Mrs. MGM He has a recognized degree of disability of 34 percent.
Their two children live with the couple. The oldest is 15 years old and the second is 10 years old. They are both students, and depend on them financially.
Mrs. MGM's parents also live in the couple's home. The mother, 70 years old, obtains income that comes exclusively from a contributory pension for absolute permanent disability that she receives from Social Security, without having the corresponding disability certificate issued by the corresponding organization. The father, 77 years old, a pensioner, has received income from work in 2023 amounting to 22,800 euros
Determine the amount of the personal and family minimum for both spouses in the case of individual taxation and joint taxation of the family unit for the purposes of calculating the state tax and the regional tax.
Solution:
Previous note: The Autonomous Community of Andalusia has exercised regulatory powers in regulating the amounts of the personal and family minimum, increasing the amounts of the personal and family minimums established in the Personal Income Tax Law .
1. Individual taxation of Don TVZ: (1)
|
State minimum |
Autonomous minimum |
||||
|---|---|---|---|---|---|
| Taxpayer tax-free threshold | 5,550 | Taxpayer tax-free threshold | 5,790 | ||
| Allowance for descendants | Child 1 (15 years old) (50% s/2,400) | 1,200 | Allowance for descendants | Child 1 (15 years old) (50% s/2,510) | 1,255 |
| Child 2 (10 years old) (50% s/2,700) | 1,350 | Child 2 (10 years old) (50% s/2,820) | 1,410 | ||
| Minimum total for descendants | 2,550 | Minimum total for descendants | 2,665 | ||
| Minimum personal and family total | 8,100 | Minimum personal and family total | 8,455 | ||
Note to example:
(1) Both in determining the minimum per taxpayer and by descendants, the regional amounts established in article 23 bis of Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia, have been applied. Furthermore, Mr. TVZ does not apply the minimum for ascendants.(Back)
2. Individual taxation of Ms. MGM:(2)
|
State minimum |
Autonomous minimum |
||||||
|---|---|---|---|---|---|---|---|
| Taxpayer tax-free threshold | 5,550 | Taxpayer tax-free threshold | 5,790 | ||||
|
Allowance for descendants |
Child 1 (15 years old) (50% s/2,400) | 1,200 |
Allowance for descendants |
Child 1 (15 years old) (50% s/2,510) | 1,255 | ||
| Child 2 (10 years old) (50% s/2,700) | 1,350 | Child 2 (10 years old) (50% s/2,820) | 1,410 | ||||
| Minimum total for descendants | 2,550 | Minimum total for descendants | 2,665 | ||||
|
Tax-free threshold for ascendants |
Mrs. MGM's mother (70 years old) | 1,150 |
Tax-free threshold for ascendants |
Mrs. MGM's mother (70 years old) | 1,200 | ||
|
Minimum for disability |
From the taxpayer (Ms. MGM with a grade of 34%) | 3,000 |
Minimum for disability |
From the taxpayer (Ms. MGM with a grade of 34%) | 3,130 | ||
| From the ascendant (a degree of 33% is recognized for absolute permanent disability pension from Social Security) | 3,000 | From the ascendant (a degree of 33% is recognized for absolute permanent disability pension from Social Security) | 3,130 | ||||
| Minimum total for disability | 6,000 | Minimum total for disability | 6,260 | ||||
| Minimum personal and family total | 15,250 | Minimum personal and family total | 15,915 | ||||
Note to example:
(2) Both in the minimum per taxpayer, for descendants and for ascendants and in the minimum for disability, for the taxpayer and ascendant, the regional amounts established in article 23 bis of Law 5/2021, of October 20, on Taxes have been applied. On loan from the Autonomous Community of Andalusia.
Regarding the minimum for ascendants, it must be taken into account that the pension for absolute permanent disability received by Mrs. MGM's mother is exempt in accordance with the provisions of article 7.f) of the Personal Income Tax Law and, therefore, as it is its only income, it meets the requirement of not having obtained income in excess of 8,000 euros per year during the year, excluding exempt income. of the tax, and also with the requirement of not submitting a personal income tax return for the year with income exceeding 1,800 euros. However, the father would exceed the income level required for the application of the minimum for ascendants.
On the other hand, regarding the minimum disability per ascendant corresponding to Mrs. MGM's mother, although the way to prove the degree of disability is through the certificates issued by the Institute of Migration and Social Services or the competent body of the Autonomous Communities, article 60 of the Personal Income Tax Law will consider a degree of disability equal to or greater than 33% to be accredited in the case of Social Security pensioners who have a recognized permanent total, absolute or major disability pension, therefore that its application proceeds recognizing a disability of 33%. (Back)
1. Joint taxation of the family unit (3)
|
State minimum |
Autonomous minimum |
||||||
|---|---|---|---|---|---|---|---|
| Taxpayer tax-free threshold | 5,550 | Taxpayer tax-free threshold | 5,790 | ||||
|
Allowance for descendants |
Child 1 (15 years old) | 2,400 |
Allowance for descendants |
Child 1 (15 years old) | 2,510 | ||
| Child 2 (10 years old) | 2,700 | Child 2 (10 years old) | 2,820 | ||||
| Minimum total for descendants | 5,100 | Minimum total for descendants | 5,330 | ||||
|
Tax-free threshold for ascendants |
Mrs. MGM's mother (70 years old) | 1,150 |
Tax-free threshold for ascendants |
Mrs. MGM's mother (70 years old) | 1,200 | ||
|
Minimum for disability |
From the taxpayer (Ms. MGM with a grade of 34%) | 3,000 |
Minimum for disability |
From the taxpayer (Ms. MGM with a grade of 34%) | 3,130 | ||
| From the ascendant (a degree of 33% is recognized for absolute permanent disability pension from Social Security) | 3,000 | From the ascendant (a degree of 33% is recognized for absolute permanent disability pension from Social Security) | 3,130 | ||||
| Minimum total for disability | 6,000 | Minimum total for disability | 6,260 | ||||
| Minimum personal and family total | 17,800 | Minimum personal and family total | 18,580 | ||||
Note to example:
(3) Both in the minimum per taxpayer, for descendants and for ascendants and in the minimum for disability, for the taxpayer and ascendant, the regional amounts established in article 23 bis of Law 5/2021, of October 20, on Taxes have been applied. On loan from the Autonomous Community of Andalusia.
Likewise, regarding the minimum for ascendants and for ascendants' disability, take into account what is indicated in note 2.
Finally, it should be noted that, regardless of the number of members integrated into the family unit, the minimum taxpayer is, in any case, 5,550 euros per year (state minimum) and 5,790 (autonomous community minimum for residents of the Autonomous Community of Andalusia). However, in the joint taxation of the family unit, the tax base may be reduced by 3,400 euros per year prior to the legally established reductions. See, in this regard, Chapter 13 above, which discusses the reductions in the general tax base and savings .(Back)