Skip to main content
Practical manual for Income Tax 2023.

Valencian Community: Minimum personal and family amounts

Regulations: Art. 2 bis Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

The following amounts are established for the minimum taxpayers, for descendants, for ascendants and for disability, which must be applied by taxpayers resident in the territory of the Valencian Community for the calculation of the autonomous tax:

Taxpayer tax-free threshold

  • 6,105 euros per year in general.

  • Plus 1,265 euros per year for taxpayers over 65 years of age.

  • Additionally, 1,540 euros per year per taxpayer over 75 years of age.

Allowance for descendants

  • 2,640 euros per year for the first descendant.

  • 2,970 euros per year for the second.

  • 4,400 euros per year for the third.

  • 4,950 euros per year for the fourth and subsequent years.

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 3,080 euros per year .

Tax-free threshold for ascendants

  • 1,265 euros per year .

  • Plus 1,540 euros per year for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and of ascendants or descendants

  • 3,300 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%.

  • 9,900 euros per year for each taxpayer, ascendant or descendant, when the person has a degree of disability equal to or greater than 65%.

  • Plus 3,300 euros per year for assistance expenses for each taxpayer, ascendant or descendant who proves that they need help from third parties or have reduced mobility and a degree of disability equal to or greater than 65%.