Personal and family tax-free threshold

The personal and family circumstances of the taxpayer are taken into account to calculate the personal and family minimum, which constitutes the part of the taxable base that, because it is used to satisfy the basic personal and family needs of the taxpayer, is not subject to taxation by the IRPF .

To ensure the same reduction in the tax burden for all taxpayers with the same family situation, regardless of their income level, the amount corresponding to the personal and family minimum does not reduce the income of the tax period to determine the taxable base, but rather becomes part of the taxable base to be taxed at a zero rate. In this way, taxpayers with the same personal and family circumstances achieve the same tax savings, regardless of their income level.

This minimum is the result of adding the taxpayer's minimum and the minimums for descendants, ascendants and disability.

Taxpayer tax-free threshold

The minimum for taxpayer is set at €5,550, increasing by €1,150 if he or she is over 65 years old and, additionally, by €1,400 if he or she is over 75 years old.

Allowance for descendants

To benefit from the minimum for descendants , they must meet the following requirements:

• Living with the taxpayer who applies the family minimum (situation existing on the date of accrual of the tax; December 31 of each year or the taxpayer's death on a different day).

  Dependency on the taxpayer will be considered as cohabitation with the latter.

• Be under 25 years of age, or whatever your age if the descendant has a degree of disability equal to or greater than 33%.

• Not having an annual income exceeding €8,000, excluding tax-exempt income.

• Do not file a IRPF return with income exceeding €1,800.

For the purposes of applying the family minimum for descendants, descendants are considered to include, in addition to those linked to the taxpayer by guardianship or foster care, those who have been granted custody and care by a court order.

In the event of death of a descendant who generates the right to the minimum for this concept, the applicable amount is 2,400 euros .

Tax-free threshold for ascendants

To apply the minimum for ascendants, they must meet the following requirements:

• The ascendant must be over 65 years old or have a disability level equal to or greater than 33% regardless of age.

• That he/she lives with the taxpayer for at least half of the tax period. Disabled ancestors who, depending on the taxpayer, are admitted to specialized centers are considered to live with the taxpayer.

• That they do not have annual income, excluding exempt income, greater than €8,000.

• That the ascendant does not file a IRPF declaration with income exceeding €1,800.

In the event of death of an ascendant who generates the right to the minimum for this concept, the applicable amount is 1,150 euros.