Community of Madrid

Regulations: Articles Articles 2, 2 ter and 2 quater of the Consolidated Text of the legal provisions of the Community of Madrid regarding taxes ceded 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 annually per taxpayer over 65 years old.

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

Tax-free threshold for ascendants

• 1,234.26 euros per year for each ascendant over 65 years old.

• Plus 1,502.58 euros annually for each ascendant over 75 years old.

Minimum for disability of the taxpayer and ascendants

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

• 9,659.44 euros per year for each taxpayer or ascendant, when he or she is a person with a degree of disability equal to or greater than 65 percent.

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