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Practical Guide to Income Tax 2025. Part 1.

Amounts of the personal and family minimum approved by the Autonomous Communities for the calculation of the regional tax

In exercise of the regulatory powers attributed to them by article 46.1 a) of Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations ( BOE of December 19), the following Autonomous Communities have approved increases in the amount of the personal and family minimum:

  1. Autonomous Community of Andalusia: Minimum personal and family amounts
  2. Autonomous Community of the Principality of Asturias: Minimum personal and family amounts
  3. Autonomous Community of the Balearic Islands: Minimum amounts for the taxpayer, by descendants and by disability
  4. Autonomous Community of the Canary Islands: Amount of the taxpayer's minimum, and for descendants, ascendants and disability.
  5. Community of Castilla y León: Minimum personal and family amounts
  6. Autonomous Community of Catalonia: Minimum personal and family amounts
  7. Autonomous Community of Galicia: Minimum personal and family amounts
  8. Madrid's community: Minimum personal and family amounts
  9. Autonomous Community of La Rioja: Minimum amounts for disability of descendants
  10. Valencian Community: Minimum personal and family amounts
  11. Comparative table of the amounts of the personal and family allowances, state and regional, for 2025