Autonomous Community of Andalusia

Regulations: Art. 23 bis of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Residents of the Autonomous Community of Andalusia will apply the following amounts as taxpayer minimums, for ascendants and for autonomous disability:

Taxpayer tax-free threshold

• 5,790 euros per year in general.

• Plus 1,200 euros per year per taxpayer over 65 years of age.

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

Tax-free threshold for ascendants

• 1,200 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 ascendants

• 3,130 euros per year for each taxpayer or ascendant, when they are a person with a degree of disability equal to or greater than 33% and less than 65%.

• 9,390 euros per year for each taxpayer or ascendant, when they are a person with a degree of disability equal to or greater than 65%.

• Plus 3,130 euros per year for each taxpayer or ascendant who proves that they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65%.