Tax-free threshold amounts
Annual amounts depending on your personal and family situation
| Amounts of the personal and family tax-free threshold | Minimum per taxpayer | Allowance for descendants | Tax-free threshold for ascendants | Tax-free threshold for disability of the taxpayer, descendants and ascendants |
|---|---|---|---|---|
| State |
5,550 Euros per year, in general. + 1,150 Euros a year, over 65 years old. + €1,400 Additional annual, over 75 years old. |
+ 2,800 Euros per year, for descendants under three years old. (*) In the event of death of the descendant, 2,400 euros. |
1,150 Euros per year for each ascendant over 65 years old or with disabilities. + 1,400 Euros per year, if you are over 75 years old. (*) In the event of death of the ascendant, 1,150 euros. |
+ 3,000 Euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%. |
| C.A Andalucía |
5,790 Euros per year, in general. + 1,200 Euros a year, over 65 years old. + €1,460 Additional annual, over 75 years old. |
+ 2,920 Euros per year, for descendants under three years old. |
1,200 Euros per year for each ascendant over 65 years old or with disabilities. + 1,460 Euros a year, over 75 years old. |
+ 3,130 Euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%. |
| C.A Illes Balears |
5,550 Euros per year, in general. 6,105 Euros per year if you are over 65 years old + 1,265 Euros a year, over 65 years old + €1,540 Additional annual, over 75 years old. |
+ 2,800 Euros per year, for descendants under three years old. |
Just like the state minimums. |
+ 3,300 Euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%. |
| Community of Castile and León |
Just like the state minimums. |
Just like the state minimums. |
Just like the state minimums. |
Just like the state minimums. |
| C.A Galicia |
5,789 Euros per year, in general. + 1,199 Euros per year, if it is over 65 years old. + €1,460 Additional annual, if it is over 75 years old. |
+ 2,920 Euros per year, for descendants under three years old. |
1,199 Euros per year for each ascendant over 65 years old or with disabilities. + 1,460 Euros per year, if you are over 75 years old. |
+ 3,129 Euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%. |
| Community of Madrid |
5,777.55 Euros per year, in general. + 1,197.15 Euros a year, over 65 years old. + €1,457.40 Additional annual, over 75 years old. |
+ 2,914.80 Euros per year, for descendants under three years old. |
1,197.15 Euros per year for each ascendant over 65 years old or with disabilities. + 1,457.40 Euros a year, over 75 years old. |
+ 3,123 Euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%. |
| C.A La Rioja | Just like the state minimums. | Just like the state minimums. | Just like the state minimums. |
Only for the case of the tax-free threshold for descendants:
However, for the tax-free threshold for taxpayers, for descendants and ascendants when they need help from third parties or have reduced mobility or a degree of disability = or > 65%: + 3,000 Euros per year. |
|
Community of Valencia (They will not be applicable to taxpayers who have passed away before 28 October 2022) |
6,105 Euros per year, in general. + 1,265 Euros a year, over 65 years old. + €1,540 Additional annual, over 75 years old. |
+ 3,080 Euros per year, for descendants under three years old. |
1,265 Euros per year for each ascendant over 65 years old or with disabilities. + 1,540 Euros a year, over 75 years old. |
+ 3,300 Euros per year, if you need help from third parties or reduced mobility or a degree of disability = or > 65%. |