Example 1. Marriage with common children residing in the Autonomous Community of Andalusia

The marriage composed by Mr. ATC and dona MPS, 57 and 56 years old, respectively, have three children with whom they live. The eldest, aged 27, has a certified disability of 33%, the second is 22 years old, and the third is 19 years old. None of the children has earned income, excluding tax-exempt income, exceeding 8,000 euros per year, nor has he filed a IRPF declaration.

Determine the amount of the personal and family minimum for both spouses under the individual tax regime and under the joint taxation of the family unit for the purposes of calculating the state tax and the regional tax.

Solution:

Previous note: Since the Autonomous Community of Andalusia has not exercised regulatory powers in regulating the amounts of the personal and family minimum, the amount of this determined in accordance with the provisions of the Law of IRPF must be used for the calculation of both the state tax and the regional tax.

1. Individual taxation of the husband:
   1. Taxpayer minimum: 5.550
   2. Minimum per descendants:
      • Son 1. (27 years old) (50% s/2,400): 1,200
      • Son 2. (22 years old) (50% s/2,700): 1,350
      • Son 3. (19 years old) (50% s/4,000): 2,000

      Minimum total by descendants : 4.550

   3. Minimum for disability of descendants:
      • Son 1. (27 years old) (50% s/3,000): 1,500

   Minimum personal and family total (5,550 + 4,550+ 1,500): 11.600

2. Individual taxation of women:
   1. Taxpayer minimum: 5.550
   2. Minimum per descendants:
      • Son 1. (27 years old) (50% s/2,400): 1,200
      • Son 2. (22 years old) (50% s/2,700): 1,350
      • Son 3. (19 years old) (50% s/4,000): 2,000

      Minimum total for descendants: 4.550

   3. Minimum for disability of descendants:

      • Son 1. (27 years old) (50% s/3,000): 1,500

   Minimum personal and family total (5,550 + 4,550+ 1,500): 11.600

3. Joint taxation of the family unit: ⁽¹⁾
   1. Minimum taxpayer staff: 5.550
   2. Minimum per descendants:
      • Son 1. (27 years): 2,400
      • Son 2. (22 years):  2,700
      • Son 3. (19 years) : 4.000

      Minimum total for descendants: 9.100

   3. Minimum for disability of descendants

      • Son 1. (27 years): 3,000

   Minimum personal and family total (5,550 + 9,100+ 3,000): 17.650

Note to example:

⁽¹⁾ Regardless of the number of members in the family unit, the minimum amount for taxpayers is, in any case, 5,550 euros per year. However, in the joint taxation of the family unit, the taxable base may be reduced by 3,400 euros per year prior to the legally established reductions. See, in this regard, Chapter 13 above, which discusses the reductions in the general tax base and of savings . ^(Back)