Example 5. Married couple without children residing in the Autonomous Community of Catalonia
The marriage formed by Mr. SGF and Mrs. ABC, aged 65 and 60, respectively, without children. Mr. SGF In the 2020 financial year, it has a general taxable base of 11,000 euros and a savings taxable base of 30 euros. For her part, Mrs. ABC, who has a proven degree of disability of 33%, receives an exempt disability pension for which she is not required to declare.
Determine the amount of the personal and family minimum in the case of Mr. SGF submit their individual declaration and in the case of filing a joint declaration of the family unit for the purposes of calculating the state tax and the regional tax.
Solution:
Previous note: the Autonomous Community of Catalonia has established in article 88 of Law 5/2020, of April 29, on fiscal, financial, administrative and public sector measures and the creation of the tax on facilities that impact the environment, has established, for taxpayers whose sum of the general taxable base and savings is equal to or less than 12,450 euros, a minimum taxpayer amount increasing by 10% with respect to that established in article 57 of the Personal Income Tax Law .
1. Individual taxation of Mr. SGF:
|
State minimum |
Regional minimum | ||||
|---|---|---|---|---|---|
| Taxpayer tax-free threshold | 5.550 | Taxpayer tax-free threshold (1) | 6.105 | ||
| Increase for those over 65 years of age | 1.150 | Increase for those over 65 years of age | 1.150 | ||
| Minimum personal and family total | 6,700 | Minimum personal and family total | 7.255 | ||
2. Taxation joint family unit (2)
|
State minimum |
Regional minimum | ||||
|---|---|---|---|---|---|
| Taxpayer tax-free threshold | General | 5.550 | Taxpayer tax-free threshold (1) | General | 6.105 |
| Increase for those over 65 years of age | Mr. SGF | 1.150 | Increase for those over 65 years of age | Mr. SGF | 1.150 |
| Minimum for women's disability | Mrs. ABC (33%) | 3,000 | Allowance for disability | Mrs. ABC (33%) | 3,000 |
|
Minimum personal and family total |
9.700 | Minimum personal and family total | 10.255 | ||
Note to example:
(1) Since the sum of the general taxable bases (11,000 euros) and the savings (30 euros) of the taxpayer has not exceeded the amount of 12,450 euros, it is appropriate to apply the amount of 6,105 euros set by the Autonomous Community of Catalonia for the taxpayer's minimum in these cases. (Back)
(2) The minimum for the taxpayer under article 57 of the Personal Income Tax Law is in any case 5,550 euros per year (at the state minimum) and 6,105 euros per year (at the regional minimum) regardless of the number of members in the family unit. However, in the joint taxation of the family unit, the taxable base can 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 savings . (Back)