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Specific Income Tax Manual 2023 for people over 65 years of age

Autonomous Community of Galicia

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

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

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.

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 ascendants

  • 3,129 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%.

  • 9,387 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 3,129 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%.

Allowance for disability

Grade of DISCAPACITY

Disability of the taxpayer and/or ascendant

Costs of assistance

Total amount

Equal to or greater than 33% and less than 65%

3.129 €

3.129 €

Equal to or greater than 33% and less than 65% and who proves that they need help from third parties or have reduced mobility

3.129 €

3.129 €

6.258 €

Equal to or greater than 65%

9.387 €

3.129 €

12.516 €