Personal and family tax-free threshold

Regulations: Art. 56 Law Income Tax

The personal and family minimum quantifies that part of the income that, because it is used to satisfy the basic personal and family needs of the taxpayer, is not subject to taxation by the IRPF .

Taxpayer tax-free threshold

Regulations: Articles 57 and 61 Law IRPF

Applicable amount

The minimum amount for taxpayers is, in general, 5,550 per , regardless of the number of members in the family unit (both spouses and, where applicable, the children who are part of the same, or the father or mother and all children who live with one or the other), and the tax regime chosen (individual or joint declaration).

Increase in the minimum taxpayer age

Depending on the age of the taxpayer, the general minimum increases by the following amounts:

• Taxpayers aged over 65 years : €1,150 per year .

• Taxpayers aged over 75 years : €1,400 additional per year .

Conditions of application

In the event of the death of taxpayer the amount of the taxpayer's minimum will be applied in its entirety without the need to prorate it based on the number of days that make up the tax period.

In joint declaration of family units , the other spouse does not entitle him/her to apply the taxpayer's minimum, without prejudice to the fact that the increase in the taxpayer's minimum mentioned above is computable, if his/her age is greater than 65 years and 75 years, if applicable.

Tax-free threshold for ascendants

Regulations: Articles 59 and 61 Law IRPF

Subject

Parents, grandparents, great-grandparents, etc. are considered as such. from whom the taxpayer descends and who are related to him/her by blood or adoption, without including persons related to the taxpayer by collateral line (uncles or great-uncles) or by affinity (parents-in-law).

Requirements

Ancestors must meet the following requirements to qualify for the application of the corresponding minimum:

1. That the ascendant is over 65 years of age on the date the tax is due (normally December 31) or, whatever his or her age, if he or she is a person with a degree of disability equal to or greater than 33% .

2. That live with the taxpayer for at least half of the tax period . Disabled ancestors who, depending on the taxpayer, are admitted to specialized centers are considered to live with the taxpayer.

3. That the ascendant has not obtained income exceeding €8,000 per year during the fiscal year, excluding exempt income.

4. That the ascendant does not file a IRPF return with income exceeding €1,800.

Applicable amounts

• €1,150 per year for each ascendant aged over 65 or, regardless of their age, if they are a disabled person

• €1,400 additional per year, for each ascendant aged over 75 years.

In the event of death of an ascendant who generates the right to the minimum for this concept, the applicable amount is €1,150.

Conditions for the application of the minimum for ascendants

1. The determination of personal and family circumstances will be carried out taking into account the situation existing on the date of accrual of the tax (normally, December 31 or on the date of the taxpayer's death if he or she dies on a day other than December 31).

   However, if the ascendant dies during the year, the right to the minimum for ascendant is only generated when the ascendant has cohabited with the taxpayer for at least half of the period between the beginning of the tax period and the date of death.

2. When two or more taxpayers are entitled to the application of the minimum with respect to the same ascendants, its amount will be prorated between them in equal parts.

   However, when taxpayers have a different degree of kinship with the ascendant, the application of the minimum will correspond to those of closest degree , unless they do not have annual income, excluding exempt income, exceeding €8,000, in which case it will correspond to those of the next degree.