Personal and family tax-free threshold

The personal and family circumstances of the taxpayer are taken into account to calculate the personal and family minimum, which constitutes the part of the taxable base that, because it is used to satisfy basic personal and family needs of the taxpayer, is not subject to taxation for Personal Income Tax .

To ensure the same reduction in the tax burden for all taxpayers with the same family situation, regardless of their income level, the amount corresponding to the personal and family minimum does not reduce the income of the tax period to determine the tax base, but rather passes to form part of the taxable base to be taxed at zero rate. In this way, taxpayers with the same personal and family circumstances achieve the same tax savings, regardless of their income level.

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 taxpayer is established at €5,550, increasing by €1,150 if they are over 65 years old and, additionally, by €1,400 if they are over 75 years old.

Allowance for descendants

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.

They are assimilated to descendants, for the purposes of the application of the family minimum for descendants, in addition to those linked to the taxpayer by guardianship or foster care, to whom their care and custody have been attributed by judicial resolution.

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

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%, regardless of their age.

• That they live 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 income, greater than €8,000.

• That the ascendant does not present Personal Income Tax declaration with income greater than €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.