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Practical manual for Income Tax 2023.

Amounts of the personal and family minimum approved by the Autonomous Communities for the calculation of the regional tax

In exercise of the regulatory powers attributed to them by article 46.1 a) of Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations ( BOE of December 19), the following Autonomous Communities have approved increases in the amount of the personal and family minimum:

  1. Autonomous Community of Andalusia: Minimum personal and family amounts
  2. Autonomous Community of the Balearic Islands: Minimum amounts for the taxpayer, by descendants and by disability
  3. Community of Castilla y León: Minimum personal and family amounts
  4. Autonomous Community of Galicia: Minimum personal and family amounts
  5. Madrid's community: Minimum personal and family amounts
  6. Autonomous Community of La Rioja: Minimum amounts for disability of descendants
  7. Valencian Community: Minimum personal and family amounts
  8. Comparative table of the amounts of the personal and family minimums, state and regional, for 2023