Example 6. Taxpayer with a child adopted during the year with a disability, residents in the Autonomous Community of La Rioja

Mrs. MMA, 31 years old and residing in Logroño, adopted on May 5, 2023, by court order that was registered in the Civil Registry in November of that year, a minor under 5 years of age with a disability of 40% who lives with her and who has not obtained income, excluding exempt income, exceeding 8,000 euros per year nor has he filed a IRPF return.

Determine the amount of the personal and family minimum for joint taxation for the purposes of calculating the state tax and the regional tax.

Solution:

Previous note: The Autonomous Community of La Rioja has exercised regulatory powers in regulating the amounts of the personal and family minimum, increasing the amount of the minimum for the disability of descendants by 10%.

Joint taxation of the family unit ⁽¹⁾:

Minimum personal and family total		13.750	Minimum total personal and family		14.050
State minimum			Regional minimum
Taxpayer tax-free threshold		5.550	Taxpayer tax-free threshold		5.550
Allowance for descendants	Son	2,400	Allowance for descendants	Son	2,400
	Increase for minor 3 years (2)	2.800		Increase for minor 3 years (2)	2.800
Allowance for disability	Son	3,000	Allowance for disability	Son (3)	3.300

Notes to the example:

⁽¹⁾ The minimum for the taxpayer under article 57 of the Income Tax Law is, in any case, 5,550 euros per year regardless of the number of members in the family unit. However, in the joint taxation of the family unit the taxable base may be reduced by 2,150 euros per year, as this is the second of the types of family unit referred to in article 82 of the Income Tax Law, 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)

⁽²⁾ The minimum increase applies to descendants under 3 years of age, in accordance with the provisions of article 58.2 of the Personal Income Tax Law which states that "in the cases of adoption or foster care, both pre-adoptive and permanent, said increase will occur, regardless of the age of the minor, in the tax period in which they are registered in the Civil Registry and in the two following periods. When registration is not necessary, the increase may be made in the tax period in which the corresponding judicial or administrative resolution is issued and in the two following periods." ^{(Return family unit) (Back increment < 3 years)}

⁽³⁾ In determining the minimum for disability of the descendant, the amount approved by the Autonomous Community of La Rioja has been applied, which modifies the amount corresponding to the minimum for disability of descendants. ^{(Return son)}