Community of Castilla y León: Minimum personal and family amounts
Regulations: Art. 1 bis Revised text of the legal provisions of the community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12
The same amounts of the minimum taxpayer are established, for descendants and ascendants and for disability as established in articles 57, 58, 59 and 60 of the Law of PIT, without any increase or decrease in its amount in accordance with the provisions of article 46.1 a) 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).