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Form 100. Personal Income Tax Return Declaration 2017

8.5.2. Taxpayer tax-free threshold

  • In general: 5,550 euros per year.

  • Taxpayers over 65 years of age: 6,700 euros per year.

    In the Autonomous Community of the Balearic Islands this minimum will be 7,370

  • Taxpayers over 75 years of age: 8,100 euros per year.

    In the Autonomous Community of the Balearic Islands this minimum will be 8,910

Joint taxation :

In any of the types of family unit, the minimum taxpayer will be 5,550 euros regardless of the number of members that make up the family unit.

However, to quantify the increase by age, the personal circumstances of each of the spouses integrated into the family unit will be taken into account, increasing it by the appropriate amount.

Note: In no case will the application of the taxpayer's minimum for children be applicable, without prejudice to the amount applicable for the minimum for descendants and for disability.