Comparative table of the amounts of the personal and family, state and regional minimums for 2023
Minimum personal and family amounts | Minimum per taxpayer | Allowance for descendants | Tax-free threshold for ascendants | Minimum for disability of the taxpayer, descendants and ascendants |
---|---|---|---|---|
State |
5,550 euros per year, in general. + 1,150 euros per year, over 65 years old. + 1,400 additional euros per year, over 75 years of age. |
+ 2,800 euros annually, per descendant under three years of age. (*) In case of death of the descendant 2,400 euros. |
1,150 euros annually for each ascendant over 65 years of age or with a disability. + 1,400 euros per year, if you are over 75 years old. (*) In the event of the death of the ascendant, 1,150 euros. |
+ 3,000 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%. |
CA Andalusia |
5,790 euros per year, in general. + 1,200 euros per year, over 65 years old. + 1,460 additional euros per year, over 75 years of age. |
+ 2,920 euros annually, per descendant under three years of age. |
1,200 euros annually for each ascendant over 65 years of age or with a disability. + 1,460 euros annually, over 75 years old. |
+ 3,130 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%. |
CA Balearic Islands |
5,550 euros per year, in general. 6,105 euros per year if you are over 65 years old + 1,265 euros per year, over 65 years old + 1,540 additional euros per year, over 75 years of age. |
+ 2,800 euros annually, per descendant under three years of age. |
1,265 euros annually for each ascendant over 65 years of age or with a disability. + 1,540 euros per year, if you are over 75 years old. |
+ 3,300 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%. |
Castilla y León Community |
same as state minimums. |
same as state minimums. |
same as state minimums. |
same as state minimums. |
CA Galicia |
5,789 euros per year, in general. + 1,199 euros per year, if you are over 65 years old. + 1,460 additional euros per year, if you are over 75 years old. |
+ 2,920 euros annually, per descendant under three years of age. |
1,199 euros annually for each ascendant over 65 years of age or with a disability. + 1,460 euros per year, if you are over 75 years old. |
+ 3,129 euros annually, if you need help from third parties or reduced mobility or a degree of disability = or > 65%. |
Madrid Community |
5,956.65 euros per year, in general. + 1,234.26 euros annually, over 65 years of age. + 1,502.58 additional euros per year, over 75 years of age. |
+ 3,005.16 euros annually, per descendant under three years of age. |
1,234.26 euros annually for each ascendant over 65 years of age or with a disability. + 1,502.58 euros annually, over 75 years old. |
+ 3,219.81 euros annually, if you need help from third parties or reduced mobility or a degree of disability = or > 65%. |
CA La Rioja | same as state minimums. | same as state minimums. | same as state minimums. |
Only for the case of the minimum by descendants:
However, for the minimum for taxpayers, descendants and ascendants when they need help from third parties or have reduced mobility or a degree of disability = or > 65%: + 3,000 euros per year. |
Community of Valencia |
6,105 euros per year, in general. + 1,265 euros per year, over 65 years of age. + 1,540 additional euros per year, over 75 years of age. |
+ 3,080 euros annually, per descendant under three years of age. |
1,265 euros annually for each ascendant over 65 years of age or with a disability. + 1,540 euros annually, over 75 years old. |
+ 3,300 euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%. |