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Practical Income Manual 2023.

Personal and family tax-free threshold

Autonomous minimum

  • The Autonomous Community of the Balearic Islands, which already had amounts corresponding to the taxpayer's minimums, by descendants (third, fourth and subsequent) and by disability for the purposes of calculating the autonomous tax of taxpayers residing in its territory, has regulated by 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 increased for 2023 the amounts corresponding to the taxpayer minimum, and the minimums for first and second descendants, ascendants and disabilities for the benefit of taxpayers residing in its territory.