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, aged 46 and 50, respectively. Mrs. MGM has a recognized disability level of 34%.
The couple has two children living with them. The oldest is 15 years old and the second is 10 years old. They are both students, and they depend on them financially.
Mrs. MGM's parents also live in the couple's home. The mother, aged 70, receives income exclusively from a contributory pension for permanent total disability that she receives from Social Security, without having the corresponding disability certificate issued by the relevant body. 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 set in the Law of Personal Income Tax .
1. Individual taxation of Mr. TVZ: (1)
|
State minimum |
Regional 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 by descendants | 2.550 | Minimum total by 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 |
Regional 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 by descendants | 2.550 | Minimum total by descendants | 2,665 | ||||
|
Tax-free threshold for ascendants |
Mother of Mrs. MGM (70 years old) | 1.150 |
Tax-free threshold for ascendants |
Mother of Mrs. MGM (70 years old) | 1,200 | ||
|
Minimum for disability |
From the taxpayer (Mrs. MGM) with a degree of 34%) | 3,000 |
Minimum for disability |
From the taxpayer (Mrs. MGM) with a degree of 34%) | 3.130 | ||
| From the ascendant (he is granted a 33% degree for permanent absolute disability pension from S.Social) | 3,000 | From the ascendant (he is granted a 33% degree for permanent absolute disability pension from S.Social) | 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, per descendants and per ascendant, as well as in the minimum per disability, of the taxpayer and ascendant, the regional amounts established in article 23 bis of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia have been applied.
Regarding the minimum for ascendants, it must be taken into account that the pension for permanent absolute 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 the year exceeding 8,000 euros per year, excluding those exempt from tax, and also the requirement of not filing an Personal Income Tax return in 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, with respect to 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 severe disability pension, therefore that its application proceeds recognizing a disability of 33%. (Back)
1. Joint taxation of the family unit (3)
|
State minimum |
Regional minimum |
||||||
|---|---|---|---|---|---|---|---|
| Taxpayer tax-free threshold | 5.550 | Taxpayer tax-free threshold | 5.790 | ||||
|
Allowance for descendants |
Son 1 (15 years old) | 2,400 |
Allowance for descendants |
Son 1 (15 years old) | 2.510 | ||
| Son 2 (10 years old) | 2,700 | Son 2 (10 years old) | 2.820 | ||||
| Minimum total by descendants | 5.100 | Minimum total by descendants | 5.330 | ||||
|
Tax-free threshold for ascendants |
Mother of Mrs. MGM (70 years old) | 1.150 |
Tax-free threshold for ascendants |
Mother of Mrs. MGM (70 years old) | 1,200 | ||
|
Minimum for disability |
From the taxpayer (Mrs. MGM) with a degree of 34%) | 3,000 |
Minimum for disability |
From the taxpayer (Mrs. MGM) with a degree of 34%) | 3.130 | ||
| From the ascendant (he is granted a 33% degree for permanent absolute disability pension from S.Social) | 3,000 | From the ascendant (he is granted a 33% degree for permanent absolute disability pension from S.Social) | 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, per descendants and per ascendant, as well as in the minimum per disability, of the taxpayer and ascendant, the regional amounts established in article 23 bis of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia have been applied.
Also, regarding the minimum for ascendants and for disability of ascendants, take into account what is indicated in note 2.
Finally, it should be noted that, regardless of the number of members in the family unit, the minimum for the taxpayer is, in any case, 5,550 euros per year (state minimum) and 5,790 (regional minimum for residents of the Autonomous Community of Andalusia). However, in the joint taxation of the family unit, the taxable 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)