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Practical manual for Income Tax 2022.

Madrid's community: Minimum personal and family amounts

Regulations: Articles 2, 2 bis, 2 ter and 2 quater Revised Text of the legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Note: Please note that, with effect from January 1, 2022, the sole article of Law 8/2022, of November 16 ( BOCM 11-21-2022) has modified article 2 and added articles 2 bis, 2 ter and 2 quater in the Revised Text of the legal provisions of the Community of Madrid regarding taxes ceded by the State to establish the regional amounts corresponding to the taxpayer's minimums, for descendants, for ascendants and for disability.

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

Taxpayer tax-free threshold

  • 5,777.55 euros per year in general

  • Plus 1,197.15 euros per year per taxpayer over 65 years of age.

  • Additionally, 1,457.40 euros per year per taxpayer over 75 years of age.

Minimum per descendant s

  • 2,498.40 euros per year for the first descendant.

  • 2,810.70 euros per year for the second.

  • 4,400 euros per year for the third.

  • 4,950 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 2,914.80 euros per year.

Tax-free threshold for ascendants

  • 1,197.15 euros per year .

  • Plus 1,457.40 euros per year for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and of ascendants or descendants

  • 3,123 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%.

  • 9,369 euros per year for each taxpayer, ascendant or descendant, when the person has a degree of disability equal to or greater than 65%.

  • Plus 3,123 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.