Autonomous Community of Catalonia: Minimum personal and family amounts

Regulations: Art. 611-2 Consolidated Text of the legal provisions in force in Catalonia regarding transferred taxes, approved by Legislative Decree 1/2024, of March 12, which approves the sixth book of the tax code of Catalonia

The same amount of the personal minimum for the taxpayer as set out in article 57 of the Personal Income Tax Law established, as a general rule, without any increase or decrease in its amount having occurred in accordance with the provisions of article 46.1 a) Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations ( BOE of December 19).