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Practical manual for Income Tax 2022.

Autonomous Community of Galicia: Minimum personal and family amounts

Regulations: Art. 4 bis Revised Text of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Note: Please note that Article 2 of Law 7/2022, of December 27, on fiscal and administrative measures ( DOG 30-12-2022) has added, with effect from January 1, 2022, a new Article 4 bis in the Revised Text of the legal provisions of the Autonomous Community of Galicia regarding taxes ceded by the State to establish the autonomous amounts corresponding to the taxpayer's minimums, for descendants, for ascendants and for disability.

The following amounts are established for the minimum taxpayers, for descendants, for ascendants and for disability, which must be applied by taxpayers resident in the territory of the Autonomous Community of Galicia for the calculation of the autonomous tax:

Taxpayer tax-free threshold

  • 5,789 euros per year in general.

  • Plus 1,199 euros per year per taxpayer over 65 years of age.

  • Additionally 1,460 euros per year per taxpayer over 75 years of age.

 Allowance for descendants 

  • 2,503 euros per year for the first descendant.

  • 2,816 euros per year for the second.

  • 4,172 euros per year for the third.

  • 4,694 euros per year for the fourth and subsequent years.

When a descendant is under three years of age , the amount corresponding to the minimum for descendants, of those indicated above, will be increased by 2,920 euros per year . 

Tax-free threshold for ascendants 

  • 1,199 euros per year for each ascendant over 65 years of age or with a disability, regardless of age.

  • Plus 1,460 euros per year for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and of ascendants or descendants

  • 3,129 euros per year for each taxpayer, ascendant or descendant, when the person has a degree of disability equal to or greater than 33% and less than 65%.

  • 9,387 euros per year for each taxpayer, ascendant or descendant, when the person has a degree of disability equal to or greater than 65%.

  • Plus 3,129 euros per year for assistance expenses for each taxpayer, ascendant or descendant who proves that they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65 percent.