Example 5. Marriage with common and non-common children, residents in the Autonomous Community of the Balearic Islands
The couple composed of Mr. RSC and Mrs. RRT, 66 and 56 years old, respectively. Don RSC has a recognized disability level of 33 percent.
Four children live with the couple. Two common children, 22 and 21 years old, respectively, and two others, 26 and 24 years old, from a previous marriage of Mr. RSC. None of the children has obtained income, excluding exempt income, of more than 8,000 euros per year nor has they filed a personal income tax return .
Determine the amount of the personal and family minimum for both spouses in the case of individual taxation of each of the spouses and in 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 the Balearic Islands has exercised regulatory powers in regulating the amounts of the personal and family minimum, increasing by 10% the amounts corresponding to the minimum for taxpayers over 65 years of age and over 75 years of age, the minimum for the latter. third and fourth descendants and successive descendants, minimum by ascendants, and minimum by disability.
1. Individual taxation of CSR gift:(1)
| State minimum | Autonomous minimum | ||||
|---|---|---|---|---|---|
| Taxpayer tax-free threshold | General | 5,550 |
Taxpayer tax-free threshold |
General | 6,105 |
| More than 65 years | 1,150 | More than 65 years | 1,265 | ||
|
Minimum total per taxpayer |
6,700 |
Minimum total per taxpayer |
7,370 | ||
|
Allowance for descendants |
Child 1 (24 years old) | 2,400 |
Allowance for descendants |
Child 1 (24 years old) | 2,400 |
| Child 2 (22 years old) (50% s/2,700) | 1,350 | Child 2 (22 years old) (50% s/2,970) | 1,485 | ||
| Child 3 (21 years old) (50% s/4,000) | 2,000 | Child 3 (21 years old) (50% s/4,400) | 2,200 | ||
|
Minimum total for descendants |
5,750 |
Minimum total for descendants |
6,085 | ||
|
Allowance for disability |
Taxpayer (CSR Don 33%) | 3,000 |
Allowance for disability |
Taxpayer (CSR Don 33%) | 3,300 |
|
Minimum personal and family total |
15,450 | Minimum personal and family total | 16,755 | ||
Note to example:
(1) In determining the increase in the minimum for a taxpayer over 65 years of age, the minimum for the second and third descendants and the minimum for disability, the amount approved by the Autonomous Community of the Balearic Islands has been applied, which increases by 10% the amounts set in articles 57, 58, 59 and 60 of the Personal Income Tax Law .
Regarding the two children from Don RSC's previous marriage Anyone over 26 years of age does not meet the age requirement (under 25 years of age) so they do not entitle them to the minimum for descendants. For the second, Mr. RSC, being the person with whom said descendant lives, being less than 25 years old and without income, excluding exempt income, exceeding 8,000 euros per year and not having filed a personal income tax return, can apply the minimum for descendants in their entirety, (Back)
2. Individual taxation of Mrs. RRT:(2)
|
State minimum |
Autonomous minimum |
||||
|---|---|---|---|---|---|
|
Taxpayer tax-free threshold |
5,550 |
Taxpayer tax-free threshold |
5,550 | ||
|
Allowance for descendants |
Child 1 (22 years old) (50% s/2,400) | 1,200 |
Allowance for descendants |
Child 1 (22 years old) (50% s/2,400) | 1,200 |
| Child 2 (21 years old) (50% s/2,700) | 1,350 | Child 2 (21 years old) (50% s/2,970) | 1,485 | ||
| Minimum total for descendants | 2,550 | Minimum total for descendants | 2,685 | ||
|
Minimum personal and family total |
8,100 |
Minimum personal and family total |
8,235 | ||
Note to example:
(2) The regional minimum per taxpayer if you are not Mrs. RRT over 65 years old is 5,550 euros. In the case of the minimum for the second and third descendant and the minimum for disability, the amount approved by the Autonomous Community of the Balearic Islands has been applied, which increases by 10 percent the amounts set in articles 57, 58, 59 and 60 of the Income Tax Law . (Back)
3. Joint taxation of the family unit (3)
|
State minimum |
Autonomous minimum: |
||||
|---|---|---|---|---|---|
|
Minimum of the taxpayer |
General | 5,550 |
Minimum of the taxpayer |
General | 6,105 |
| More than 65 years | 1,150 | More than 65 years | 1,265 | ||
| Minimum total per taxpayer | 6,700 | Minimum total per taxpayer | 7,370 | ||
|
Allowance for descendants |
Child 1 (24 years old) (100% s/2,400) | 2,400 |
Allowance for descendants |
Child 1 (24 years old) (100% s/2,400) | 2,400 |
| Child 2 (22 years old) (100% s/2,700) | 2,700 | Child 2 (22 years old) (100% s/2,970) | 2,970 | ||
| Child 3 (21 years old) (100% s/4,000) | 4,000 | Child 3 (21 years old) (100% s/4,400) | 4,400 | ||
| Minimum total for descendants | 9,100 | Minimum total for descendants | 9,770 | ||
| Allowance for disability | Taxpayer (CSR Don 33%) | 3,000 | Allowance for disability | Taxpayer (CSR Don 33%) | 3,300 |
|
Minimum personal and family total |
18,800 | Minimum personal and family total | 20,440 | ||
Note to example:
(3) In determining the increase in the minimum for a taxpayer over 65 years of age, the minimum for the second and third descendants and the minimum for disability, the amount approved by the Autonomous Community of the Balearic Islands has been applied, which increases by 10% the amounts set in articles 57, 58, 59 and 60 of the Personal Income Tax Law .
The minimum taxpayer of article 57 of the Personal Income Tax Law is in any case 5,550 euros per year (state minimum) and 7,370 (autonomous minimum for residents of the Balearic Islands over 65 years of age) with regardless of the number of members of the family unit. However, in the joint taxation of the family unit the tax base can 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)