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Practical manual for Income Tax 2023.

Autonomous Community of Andalusia: Minimum personal and family amounts

Regulations: Art. 23 bis Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

The following amounts are established for the taxpayer's minimums, for descendants, for ascendants and for disability, which must be applied by taxpayers resident in the territory of the Autonomous Community of Andalusia for the calculation of the autonomous tax:

Taxpayer tax-free threshold

  • 5,790 euros per year in general.

  • Plus 1,200 euros per year per taxpayer over 65 years of age.

  • Additionally 1,460 euros per year per taxpayer over 75 years of age.

Allowance for descendants

  • 2,510 euros per year for the first descendant.

  • 2,820 euros per year for the second.

  • 4,170 euros per year for the third.

  • 4,700 euros per year for the fourth and subsequent ones.

When a descendant is under three years of age , the amount corresponding to the minimum for descendants, of those indicated above, will be increased by 2,920 euros per year .

Tax-free threshold for ascendants

  • 1,200 euros per year for each ascendant over 65 years of age or with a disability, regardless of age.

  • Plus 1,460 euros per year for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and of ascendants or descendants

  • 3,130 euros per year for each taxpayer, ascendant or descendant, when the person has a degree of disability equal to or greater than 33% and less than 65%.

  • 9,390 euros per year for each taxpayer, ascendant or descendant, when the person has a degree of disability equal to or greater than 65%.

  • Plus 3,130 euros per year for each taxpayer, ascendant or descendant who proves that they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65 percent.