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 minimum for the taxpayer is, in general, € year.

Depending on the age of the taxpayer, the general minimum is increased in the following amounts:

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

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

In the event of the 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 entitle the other spouse to apply the taxpayer's minimum, but the increase in the taxpayer's minimum is computable if his or her age is greater than 65 years or 75 years.

Allowance for descendants

For the purposes of applying this minimum, the following are considered "descendants": children, grandchildren, great-grandchildren, etc., who are descendants of the taxpayer and who are related to him or her by a direct blood relationship or by adoption, without including persons related to the taxpayer by a collateral line (nephews) or by affinity (stepchildren).

For these purposes, descendants are considered to be those persons linked to the taxpayer by reason of guardianship, foster care or curatorship, in the terms provided for in the applicable civil legislation or, outside of the previous cases, those who have been assigned their care and custody by court order.

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 the taxpayer's death on a different day).

  Dependency on the taxpayer will be considered as cohabitation with the latter.

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

• Not having an annual income exceeding €8,000, excluding tax-exempt income.

• Do not file a IRPF return with income exceeding €1,800.

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

Tax-free threshold for ascendants

Such consideration is given to parents, grandparents, great-grandparents, etc. . 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).

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

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

• That lives 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.

• That they do not have annual income , excluding exempt income, greater than €8,000 .

• That the ascendant does not file a IRPF declaration with income greater than €1,800 .

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