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Practical manual for Income Tax 2020.

Autonomous Community of Catalonia: Minimum amounts per taxpayer

Note: The amount of the taxpayer's minimum has been established with effect from 1 January 2020

Regulations: Art. 88 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.

Applicable amounts

With effect from 1 January 2020, the following amount of the taxpayer's minimum is established for taxpayers residing in the territory of the Autonomous Community of Catalonia:

  • 5,550 euros per year , in general.

    The same amount as provided for in article 57 of the Tax Law.

  • 6,105 euros per year , if the sum of the taxpayer's general and savings taxable bases is equal to or less than 12,450 euros.

Precision: The Autonomous Community of Catalonia has not modified the amounts corresponding to the increase in the minimum for taxpayers by age, so those provided for in article 57 of the Income Tax Law are applicable 1,150 euros per year for taxpayers over 65 years of age and 1,400 euros per year for taxpayers over 75 years of age) .