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 euros per year in general.

• Plus 1,199 euros per year per taxpayer over 65 years of age.

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

 Allowance for descendants

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

• 2,816 euros per year for the second.

• 4,172 euros per year for the third.

• 4,694 euros 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 euros per year .

Tax-free threshold for ascendants

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

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

Minimum for disability of the taxpayer and ascendants

• 3,129 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.

• 9,387 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 3,129 euros per year 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.