Community of Madrid

Regulations: Articles 2, 2 bis, 2 ter and 2 quater of the Revised Text of the legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Residents of the Community of Madrid will apply the following amounts as taxpayer minimums, for ascendants and for autonomous disability:

Taxpayer tax-free threshold

• 5,956.65 euros per year in general.

• Plus 1,234.26 euros per year per taxpayer over 65 years of age.

• Additionally 1,502.58 euros per year per taxpayer over 75 years of age.

Tax-free threshold for ascendants

• 1,234.26 euros per year for each ascendant over 65 years of age or with a disability, regardless of age.

• Plus 1,502.58 euros per year for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and ascendants

• 3,219.81 euros per year for each taxpayer or ascendant, when they are a person with a degree of disability equal to or greater than 33% and less than 65%.

• 9,659.44 euros per year for each taxpayer or ascendant, when they are a person with a degree of disability equal to or greater than 65%.

• Plus 3,219.81 euros per year for each taxpayer or ascendant who proves that they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65%.