Comparative table of the amounts of the personal and family minimums, state and regional, 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 old. |
+ 2,800 euros per year, per child under three years of age. (*) In the event of the death of the descendant 2,400 euros. |
1,150 euros per year 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 have 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 old. |
+ 2,920 euros per year, per child under three years of age. |
1,200 euros per year for each ascendant over 65 years of age or with a disability. + 1,460 euros per year, over 75 years old. |
+ 3,130 euros per year, if you need help from third parties or have 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 old. |
+ 2,800 euros per year, per child under three years of age. |
1,265 euros per year 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 have reduced mobility or a degree of disability = or > 65%. |
| Community of Castile and Leon |
the same as the state minimums. |
the same as the state minimums. |
the same as the state minimums. |
the same as the state minimums. |
| CA Galicia |
5,789 euros per year, in general. + 1,199 euros per year, if over 65 years old. + 1,460 additional euros per year, if over 75 years old. |
+ 2,920 euros per year, per child under three years of age. |
1,199 euros per year 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 per year, if you need help from third parties or have reduced mobility or a degree of disability = or > 65%. |
| Community of Madrid |
5,956.65 euros per year, in general. + 1,234.26 euros per year, over 65 years old. + 1,502.58 euros additional per year, over 75 years old. |
+ 3,005.16 euros per year, per descendant under three years of age. |
1,234.26 euros per year for each ascendant over 65 years of age or with a disability. + 1,502.58 euros per year, over 75 years old. |
+ 3,219.81 euros per year, if you need help from third parties or have reduced mobility or a degree of disability = or > 65%. |
| CA La Rioja | the same as the state minimums. | the same as the state minimums. | the same as the state minimums. |
Only for the case of the minimum for descendants:
However, for the minimum for taxpayers, for 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 old. + 1,540 additional euros per year, over 75 years old. |
+ 3,080 euros per year, per child under three years of age. |
1,265 euros per year for each ascendant over 65 years of age or with a disability. + 1,540 euros per year, over 75 years old. |
+ 3,300 euros per year, if you need help from third parties or have reduced mobility or a degree of disability = or > 65%. |