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 family unit modalities, the taxpayer's minimum will be 5,550 euros, regardless of the number of members that make up the same.
However, the personal circumstances of each of the spouses in the family unit will be taken into account in order to quantify the increase by age, increasing in the amount applicable.
Note: Under no circumstances will the taxpayer's tax-free threshold be applied by the children, without prejudice to the amount applicable for the tax-free threshold for descendants and for disability.