Autonomous Community of Galicia

Regulations: Art. 4 bis Revised Text of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

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

Taxpayer tax-free threshold

• €5,789 per year in general.

• Plus €1,199 per year for taxpayers over 65 years of age.

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

 Allowance for descendants

• €2,503 per year for the first descendant.

• €2,816 per year for the second.

• €4,172 per year for the third.

• €4,694 per year for the fourth and subsequent years.

When a descendant is under three years of age , the amount corresponding to the minimum for descendants, of those indicated above, will be increased by €2,920 per year .

Tax-free threshold for ascendants

• €1,199 per year for each ascendant over 65 years of age or with a disability, regardless of age.

• Plus €1,460 per year for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and ascendants

• €3,129 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%.

• €9,387 per year for each taxpayer or ascendant, when they are a person with a degree of disability equal to or greater than 65%.

• Plus €3,129 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%.