Autonomous Community of Galicia

Regulations: Art. 4 bis Consolidated text of the legal provisions of the Autonomous Community of Galicia regarding 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 minimum taxpayers, by descendants, by ascendants and by autonomous disability:

Taxpayer tax-free threshold

• €5,789 annually on a general basis.

• Plus €1,199 annually per taxpayer 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 party.

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

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

Tax-free threshold for ascendants

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

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

Minimum for disability of the taxpayer and ascendants

• €3,129 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%.

• €9,387 annually for each taxpayer or ascendant, when it is a person with a degree of disability equal to or greater than 65%.

• Plus €3,129 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%.