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Practical manual for Income Tax 2023.

Personal and family tax-free threshold

Regional minimum

  • The Autonomous Community of the Balearic Islands, which already had amounts corresponding to the minimums for the taxpayer, for descendants (for third, fourth and subsequent) and for disability for the purposes of calculating the regional tax for taxpayers resident in its territory, has regulated for the first time in 2023 the amounts corresponding to the minimum for the second descendant and for ascendants for the calculation of the regional tax.

  • For its part, the Community of Madrid has raised the amounts corresponding to the taxpayer's minimum for 2023, and the minimums for the first and second descendants, ascendants and disability for the benefit of taxpayers residing in its territory.