Personal and family tax-free threshold

Regional minimum

• The Autonomous Community of Catalonia, has established the same amount of the personal minimum for the taxpayer as established, in general, by article 57 of the Personal Income Tax Law , without any increase or decrease in its amount. Furthermore, it should be noted that its regulation is contained in article 611-2 of the Consolidated Text approved by Legislative Decree 1/2024, of March 12, which integrates for the first time all the laws and regulations with the rank of law that regulated the different transferred taxes.

• For its part, the Autonomous Community of the Canary Islands has set for the first time for 2024, in the exercise of its regulatory powers, the amounts corresponding to the minimum for taxpayers and the minimums for descendants, ascendants and disability, which must be applied by taxpayers residing in the territory of said autonomous community for the calculation of the autonomous tax.