Personal and family tax-free threshold

Regulations: arts. 56 to 61 of the Personal Income Tax Law

This minimum is the result of adding the taxpayer's minimum and the minimums for descendants, ascendants and disability.

Taxpayer tax-free threshold

The taxpayer's minimum is, in general, €5,550 per year .

Taking into account the age of the taxpayer, the general minimum is increased by the following amounts:

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

• Taxpayers aged over 75 years of age: €1,400 additional yearly .

In the event of death of taxpayer , the amount of the taxpayer's minimum will be applied in its entirety.

In joint declaration of family units , the other spouse does not have the right to apply the taxpayer's minimum, but the increase in the taxpayer's minimum is computable if his or her age is over 65 years old. or at 75 years.

Allowance for descendants

They are considered "descendants" for the purposes of applying this minimum, the children, grandchildren, great-grandchildren, etc., who are descendants of the taxpayer and who are linked to him by kinship. in a straight line by consanguinity or by adoption, without including people linked to the taxpayer by kinship in a collateral line (nephews) or by affinity (stepchildren).

Descendants are assimilated to , for these purposes, persons linked to the taxpayer by reasons of guardianship, foster care or conservatorship, in the terms provided in the applicable civil legislation or, outside of the previous cases, to those whose care and custody have been attributed by judicial resolution.

To benefit from the minimum for descendants, they must meet the following requirements :

• Living with the taxpayer who applies the family minimum (situation existing on the date of accrual of the tax; December 31 of each year or death of the taxpayer on a different day).

  Dependence on the latter will be assimilated to living with the taxpayer.

• Be under 25 years of age, or whatever your age is if the descendant has a degree of disability equal to or greater than 33%.

• Not have annual income greater than €8,000, excluding exempt income.

• Do not file personal income tax return with income greater than €1,800.

In the event of death of a descendant that generates the right to the minimum for this concept, the applicable amount is 2,400 euros .

Tax-free threshold for ascendants

parents, grandparents, great-grandparents, etc. have such consideration. of whom the taxpayer is descended and who are linked to him by kinship in a straight line by consanguinity or by adoption, without including people linked to the taxpayer by kinship in a collateral line (uncles, or great-uncles) or by affinity (in-laws).

To apply the minimum for ascendants , they must meet the following requirements :

• The ascendant must be over 65 years old or have a degree of disability equal to or greater than 33% whatever their age.

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

• That they do not have annual income , excluding exempt ones, exceeding €8,000 .

• That the ascendant does not file a personal income tax return with income exceeding €1,800 .

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