Skip to main content
Heritage 2020

4.3.2. Net tax base

In the case of personal obligation, the tax base will be reduced, as a minimum exemption, by the amount that has been approved by the Autonomous Community.

If the Autonomous Community has not regulated the exempt minimum referred to in the previous section, the taxable base will be reduced by 700,000 euros.

The exempt minimum will be applicable in the case of non-resident taxpayers who pay taxes due to a personal obligation to contribute and taxpayers subject to a real obligation to contribute.

Autonomous Communities that have regulated the minimum exemption applicable in the fiscal year to taxpayers resident in their respective territories

  • Aragon : The exempt minimum is set at 4 00,000 euros.
  • Catalonia: Taxpayers resident in Catalonia will apply the minimum exempt amount of 500,000 euros.
  • Estremadura:

    In the case of personal obligation, as a general rule, the tax base will be reduced, as a minimum exempt amount, by the amount of 500,000 euros.

    The minimum exemption for taxpayers who are disabled will be the following:

    • 600,000 euros if the degree of disability is equal to or greater than 33% and less than 50%.

    • 700,000 euros if the degree of disability is equal to or greater than 50% and less than 65%.

    • 800,000 euros if the degree of disability is equal to or greater than 65%.

    To apply the corresponding exempt minimum, the taxpayer must have been recognized as having a permanent disability, be judicially incapacitated or have been recognized as having one of the degrees of disability indicated. 

    For these purposes, the degree of disability or incapacity will be recognized or declared by the competent administrative or judicial body, in accordance with the applicable regulations. 

  • Valencian Community:

    In the case of personal obligation, as a general rule, the tax base will be reduced, as a minimum exempt amount, by the amount of 600,000 euros.

    However, for taxpayers with mental disabilities, with a degree of disability equal to or greater than 33%, and for taxpayers with physical or sensory disabilities, with a degree of disability equal to or greater than 65%, the amount of the exempt minimum is raised to 1,000,000 euros.