The personal and family minimum is the result of adding the amounts corresponding to the taxpayer’s minimum, minimum for descendants, minimum for ascendants and minimum for disability of the taxpayer, their ascendants or descendants.
Regardless of the duration of the tax period, the amounts are applied in the corresponding amounts, without prorating for the number of days of the period.
Amount and applicable requirements
The taxpayer’s minimum is, in general, 5,550 euros per year, regardless of the number of members integrated into the family unit (both spouses and, where appropriate, the children who are part of it, or the father or mother and all the children who live with one or the other), and the chosen tax regime, individual or joint declaration.
In cases of joint taxation, a reduction of the tax base of 3,400 euros is applicable for family units made up of both spouses and, where appropriate, the children who are part of the family unit.
If the family unit is made up of the father or the mother and all the children who live with one or the other, a reduction of 2,150 euros per year is applicable.
Increases by age
Depending on the age of the taxpayer, the general minimum is increased by 1,150 euros per year for those over 65 years of age and 1,400 for those who have reached 75 years of age.
In a joint return, children do not give the right to apply the taxpayer minimum, without prejudice to the fact that they grant the right to apply the family minimum for descendants and for disability, if the required requirements are met. And it does not give the right to the application of our spouse’s taxpayer minimum, although our minimum is computable, if we are over 65 or 75 years old.
Minimum per descendants
Children, grandchildren, great-grandchildren, etc., are considered descendants for the purposes of applying this minimum, both by bloodline and by adoption, guardianship or foster care, or if we have been assigned guardianship and custody by court order.
These descendants must be under 25 years of age on the date of accrual of the tax (December 31), unless they have a degree of disability equal to or greater than 33%, in which case we can apply the minimum, whatever their age, provided that the other requirements are met.
Also, coexistence with the taxpayer is required and that the descendant has not obtained in the 2021 financial year income of more than 8,000 euros per year, excluding tax-exempt income. And, in addition, it is necessary that the latter present a personal income tax return with income greater than 1,800 euros.
The absence of a child sporadically from the habitual residence during school periods does not break the cohabitation requirement demanded.
Minimum for separated
In cases of legal marital separation, when guardianship and custody is shared, the family minimum for descendants is apportioned between both parents, regardless of who they live with when the tax accrues.
Otherwise, the family minimum for descendants corresponds to those who, in accordance with the judicially approved regulatory agreement, have the guardianship and custody of the children on the date of accrual of the tax.
It must be taken into account that economic dependence is assimilated to coexistence, unless annuities are paid for food in favor of the children that are taken into account for the calculation of the full quota.
In the event that guardianship and custody over a child is extinguished due to the latter reaching the age of majority, the minimum will continue to be applied for descendants while the parent taxpayer in question continues to live with the child.
Likewise, if the descendant of legal age happens to live with the parent who pays annuities for food, he will be entitled to the minimum, and not to the application of said annuities.
provision of food
If as parents we do not live with the children, but we lend them food by court order, we can opt for the application of the minimum for descendants, by supporting them financially, or for the application of the treatment provided for by the Tax Law for annuities for food. If we opt for the application of the minimum by descendants, it is apportioned between both parents.
Death of one of the parents
If one of the parents dies in the year, whether or not they were married, and the minor or older children legally incapacitated and subject to extended or rehabilitated parental authority, have lived with both parents until death, the minimum for descendants will be It is apportioned between the parents, even if the surviving parent is taxed jointly with the minor children and they have incomes of more than 1,800 euros, since it is considered that on the date the tax accrues, both parents are entitled to its application.
amounts for descendants
In general: 2,400 euros per year for the first, by age; 2,700 euros per year for the second; 4,000 euros per year for the third party; 4,500 euros per year for the fourth and following. In the event of the death of a descendant who generates the right to the minimum for this concept, the applicable amount is 2,400 euros.
When several taxpayers (for example, both parents) are entitled to the application of the family minimum for the same descendant (with the same degree of kinship), its amount will be prorated between them in equal parts.
However, when taxpayers have a different degree of kinship with the descendant who gives right to the application of the family minimum (for example, parents and grandparents), its amount corresponds entirely to those of the closest degree (parents), unless they do not have annual income, excluding exempt income, of more than 8,000 euros per year, in which case it will correspond to the grandparents.
Under three years
If the descendant is under three years of age, the minimum is increased by 2,800 euros per year, even if the descendant has died during the tax period.
In adoption or foster care, pre-adoptive or permanent, the increase, regardless of the minor’s age, is applied in the tax period in which it is registered in the Civil Registry and in the following two.
If the registration is not necessary, the increase is made in the period in which the judicial or administrative resolution is produced and in the following two. In emergency or temporary foster care and in guardianship or custody by court order, the increase is only for children under three years of age.
Minimum for ascendants
Parents, grandparents, great-grandparents, etc. have such consideration. from whom the taxpayer is descended and who are linked to the taxpayer by direct kinship by blood or adoption, being over 65 years of age or of any age if they have a recognized disability of 33%, and living with the taxpayer, at least, half of the year, except for those who suffer from disabilities and are interned in specialized residences.
In addition, the ascendant does not have to have obtained income of more than 8,000 euros per year in the 2021 financial year, excluding those exempt from tax, and must not present a personal income tax return with income of more than 1,800 euros.
They are 1,150 euros per year for each ascendant over 65 years of age or with a disability, whatever their age; An additional 1,400 euros per year, for each ascendant over 75 years of age.
In the event of the death of an ascendant who generates the right to the minimum for this concept, 1,150 euros can be applied.
Amounts for ancestors
The personal income tax regulations provide for 1,150 euros per year for each ascendant over 65 years of age or with a disability, whatever their age; 1,400 additional annual euros, for each ascendant over 75 years of age.
In the event of the death of an ascendant who generates the right to the minimum for this concept, the applicable amount is 1,150 euros.
Taxpayers with a different degree of kinship with the ascendant must apply the minimum starting with those of the closest degree, unless they do not have annual income, excluding those exempt, greater than 8,000 euros, in which case it goes to those of the next degree.
Minimum for disability
The minimum for disability is the sum of the amounts that correspond to the minimum for disability of the taxpayer and for disability of ascendants or descendants.
Depending on the degree of disability of the taxpayer, the minimum may be the following amounts: 3,000 euros per year when it is a person with a degree of disability equal to or greater than 33% and less than 65%. And it is 9,000 euros per year when the degree of disability is equal to or greater than 65%.
The minimum for disability of the taxpayer, ascendant or descendant, is increased, for assistance expenses, by 3,000 euros per year when the need for help from third parties or reduced mobility is proven, or a degree of disability equal to or greater than 65%.
Minimum for ascendants
The Autonomous Communities may establish increases or decreases in the amounts of the taxpayer’s minimum and those of descendants, ascendants and disability, with a limit of 10% for each of the amounts.
Thus, the Constitutional Court, in a judgment of October 28, 2021, has declared the nullity of the minimum established in Catalonia for an amount of 6,105 euros per year for the applicable personal minimum, as established by the regulations in the regional section of Personal Income Tax.
The Autonomous Communities of the Balearic Islands have approved a minimum for disability.
The descendants are the objective of the minimums established by Madrid and La Rioja.
In Castilla y León there is a personal and family minimum, but it coincides with the state one. And in Catalonia it refers to the taxpayer.
Madrid’s community
For example, in Madrid, minimum amounts are established that must be applied in the territory of the Community for the calculation of the regional tax, which go by sections. Thus, 2,400 euros per year for the first descendant; 2,700 for the second; 4,400 for the third; 4,950 for the fourth and following.
When a descendant is under three years old, the amount will be increased by 2,800 euros per year.
The Rioja
In the Community of La Rioja, it is established at 3,300 euros per year per degree of disability equal to or greater than 33% and less than 65%. And it is 9,900 euros per year when it is a person with a degree of disability equal to or greater than 65%.
Catalonia
Catalonia, with effect from January 1, 2020, establishes for taxpayers resident in its territory whose sum of the general taxable bases and savings is equal to or less than 12,450 euros, a taxpayer minimum of 6,105 euros per year.
Balearics
In the Balearic Islands, the general minimum is 6,105 euros per year, plus 1,265 euros per year per taxpayer over 65 years of age.
Additionally, 1,540 euros per year per taxpayer over 75 years of age. 4,400 euros per year for the third descendant. 4,950 euros per year for the fourth descendant and following.
For people with disabilities from 33% to 65%, 3,300 euros per year. From that degree, 9,900 euros. And it increases in concept of…
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