Autonomous Community of Andalusia

Regulations: Art. 23 bis of Law 5/2021, of October 20, on Assigned Taxes of the Autonomous Community of Andalusia

Residents of the Autonomous Community of Andalusia will apply the following amounts as minimum taxpayers, by ascendancy and by regional disability:

Taxpayer tax-free threshold

• 5,790 euros annually on a general basis.

• Plus 1,200 euros annually per taxpayer over 65 years of age.

• Additionally 1,460 euros per year per taxpayer over 75 years of age.

Tax-free threshold for ascendants

• 1,200 euros annually for each ascendant over 65 years of age or with a disability, regardless of their age.

• Plus 1,460 euros annually for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and ascendants

• 3,130 euros annually for each taxpayer or ascendant, when it is a person with a degree of disability equal to or greater than 33% and less than 65%.

• 9,390 euros annually for each taxpayer or ascendant, when it is a person with a degree of disability equal to or greater than 65%.

• Plus 3,130 euros annually for each taxpayer or ascendant who proves they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.