Personal and family tax-free threshold
How the taxpayer's personal minimum, the minimum for descendants, ascendants and disability works. State amounts and differences by Autonomous Community.
The personal and family tax-free threshold is the part of your income which, because it is intended to cover your own and your family's basic needs, is not taxed under Personal Income Tax. It does not directly reduce the taxable base — instead it is taxed at zero rate, which ensures the same tax saving for all taxpayers with the same family situation, regardless of their income level.
🔵 Legislation: Arts. 56, 57, 58, 59, 60 and 61 Personal Income Tax Law
How the personal and family tax-free threshold is calculated
The total is the sum of four items:
(+) Taxpayer's personal minimum
(+) Minimum for descendants
(+) Minimum for ascendants
(+) Minimum for disability
────────────────────────────
(=) Total personal and family tax-free threshold
The Autonomous Communities may increase or reduce by up to 10% the state amounts for the calculation of the regional tax. In 2025 the following exercise this power: Andalusia, Asturias, Illes Balears, Canary Islands, Galicia, Madrid, La Rioja and the Valencian Community.
Taxpayer's personal minimum
🔵 Legislation: Arts. 57 and 61 Personal Income Tax Law
General amount
| Situation | Annual amount |
|---|---|
| General | €5,550 |
| Over 65 years old | €5,550 + €1,150 |
| Over 75 years old | €5,550 + €1,150 + additional €1,400 |
General
Annual amount €5,550
Over 65 years old
Annual amount €5,550 + €1,150
Over 75 years old
Annual amount €5,550 + €1,150 + additional €1,400
The amount is the same for both individual and joint taxation. For a consolidated view of the tax benefits available by age (home-sale exemption, annuities, reverse mortgage and increased minimums): IRPF manual for taxpayers over 65.
In joint taxation there is also an income tax reduction of €3,400 (or €2,150 for single-parent families), which is independent of the taxpayer's personal minimum.
Conditions of application
- If the taxpayer dies during the year, the full amount is applied without proration.
- In a joint return by a married couple, each spouse has their own age for the purposes of the age supplement.
Minimum for descendants
🔵 Legislation: Arts. 58 and 61 Personal Income Tax Law and Art. 53 Personal Income Tax Regulations
Who counts as a descendant for these purposes
Descendants include children, grandchildren, great-grandchildren, etc., linked by a direct line of kinship by blood or adoption. Also assimilated are persons linked by guardianship or foster care, and those to whom custody has been attributed by court order.
Requirements to apply the minimum
In order to apply it, the descendant must meet all of the following requirements:
- Be under 25 years old (or any age if they have recognised disability)
- Live with the taxpayer (absence during academic terms does not break cohabitation)
- Not have annual income exceeding €8,000 (excluding exempt income)
- Not have filed a Personal Income Tax return with income exceeding €1,800
Amounts by order of descendants
| Descendant | Annual amount |
|---|---|
| First | €2,400 |
| Second | €2,700 |
| Third | €4,000 |
| Fourth and subsequent | €4,500 |
| Under 3 years old (additional) | + €2,800 |
First
Annual amount €2,400
Second
Annual amount €2,700
Third
Annual amount €4,000
Fourth and subsequent
Annual amount €4,500
Under 3 years old (additional)
Annual amount + €2,800
The supplement for a child under 3 years old also applies in the year of adoption or foster care.
Allocation between parents
When two parents are entitled to the minimum for the same descendant, it is shared equally. In the case of shared custody, it is also prorated at 50% between both parents.
If the descendant files an individual return with income exceeding €1,800, neither parent may apply the minimum for that child.
Minimum for ascendants
🔵 Legislation: Arts. 59 and 61 Personal Income Tax Law
Requirements
- The ascendant must be a father, mother, grandfather, grandmother, etc. (direct line by blood or adoption)
- Must be over 65 or any age if they have recognised disability
- Must live with the taxpayer for at least half the tax period
- Their annual income may not exceed €8,000 (excluding exempt income)
- They must not have filed a Personal Income Tax return with income exceeding €1,800
Amounts
| Situation | Annual amount |
|---|---|
| Ascendant over 65 (or with disability) | €1,150 |
| Over 75 years old (additional) | + €1,400 |
Ascendant over 65 (or with disability)
Annual amount €1,150
Over 75 years old (additional)
Annual amount + €1,400
If the ascendant dies during the year, the amount of €1,150 is applied without proration.
Minimum for disability
🔵 Legislation: Arts. 60 and 61 Personal Income Tax Law
This applies both to the disability of the taxpayer themselves and to that of their ascendants or descendants when they meet the requirements to apply the corresponding minimum.
Amounts by degree of disability
| Degree of disability | Annual amount |
|---|---|
| Between 33% and 64% | €3,000 |
| 65% or more | €9,000 |
| Assistance costs (needs help from third parties or has reduced mobility, with disability ≥ 65%) | additional + €3,000 |
Between 33% and 64%
Annual amount €3,000
65% or more
Annual amount €9,000
Assistance costs (needs help from third parties or has reduced mobility, with disability ≥ 65%)
Annual amount additional + €3,000
The degree of disability must be recognised by the competent body. Persons receiving permanent total incapacity, absolute incapacity or major disability pensions from Social Security are also considered 33% disabled, and those receiving retirement or withdrawal pensions for permanent incapacity under the Civil Service Classes regime are considered 65% disabled.
Comparative table: state and regional amounts in 2025
| Autonomous Community | Min. taxpayer | 1st desc. | 2nd desc. | 3rd desc. | Ascendant >65 | Disab. ≥33% | Disab. ≥65% |
|---|---|---|---|---|---|---|---|
| State | 5,550 | 2,400 | 2,700 | 4,000 | 1,150 | 3,000 | 9,000 |
| Andalusia | 5,790 | 2,510 | 2,820 | 4,170 | 1,200 | 3,130 | 9,390 |
| Asturias (new in 2025) | 6,105 | 2,640 | 2,970 | 4,400 | 1,265 | 3,300 | 9,900 |
| Illes Balears (only > 65) | 5,550 / 6,105 | 2,400 | 2,970 | 4,400 | 1,265 | 3,300 | 9,900 |
| Canary Islands | 5,606 | 2,424 | 2,727 | 4,040 | 1,162 | 3,030 | 9,090 |
| Castilla y León | Same as state | = | = | = | = | = | = |
| Catalonia | Same as state | = | = | = | = | = | = |
| Galicia | 5,789 | 2,503 | 2,816 | 4,172 | 1,199 | 3,129 | 9,387 |
| Madrid | 5,956.65 | 2,575.85 | 2,897.83 | 4,400 | 1,234.26 | 3,219.81 | 9,659.44 |
| La Rioja | Same as state | = | = | = | = | 3,300 (only disab. desc.) | 9,900 (only disab. desc.) |
| Valencian Community | 6,105 | 2,640 | 2,970 | 4,400 | 1,265 | 3,300 | 9,900 |
Notes: Cantabria, Castilla-La Mancha, Castilla y León, Catalonia, Extremadura and Murcia apply the state amounts in full. The Balearic Islands keep the state taxpayer minimum (€5,550) for those under 65, but raise it to €6,105 for those over 65. Figures are from the AEAT Manual práctico de Renta 2025 (Chapter 14, pp. 905-919).
General rules of application
If the same descendant/ascendant entitles several taxpayers
The minimum is prorated equally among all those entitled.
If the descendant files a joint return with one parent
The other parent cannot apply the 50% that would be theirs; that percentage benefits no one.
Incompatibility with child maintenance payments
The taxpayer who pays child maintenance to their children by court order without having custody may not apply the minimum for descendants — the maintenance payment regime under Arts. 64 and 75 Personal Income Tax Law applies instead.
Example: Married couple with children and an ascendant (Aragon)
Married couple with three children (28 years old with 65% disability, 23 years old student, 20 years old with a 1-year-old child). The husband's father (95 years old, 65% disability) also lives with them. Joint taxation.
| Item | Amount |
|---|---|
| Taxpayer's personal minimum (both spouses >65) | 5,550 + 1,150 + 1,150 = €7,850 |
| 1st child (28, any age due to disability) | €2,400 |
| 2nd child (23) | €2,700 |
| 3rd child (20) | €4,000 |
| Grandchild (1) | €4,500 |
| Grandchild <3 years old (additional) | €2,800 |
| Total minimum for descendants | €16,400 |
| Husband's father (95) | 1,150 + 1,400 = €2,550 |
| Taxpayer's disability (33%) | €3,000 |
| 1st child's disability (65%) + assistance | 9,000 + 3,000 = €12,000 |
| Ascendant's disability (65%) + assistance | 9,000 + 3,000 = €12,000 |
| Total minimum for disability | €27,000 |
| Total personal and family tax-free threshold | €53,800 |
Taxpayer's personal minimum (both spouses >65)
Amount 5,550 + 1,150 + 1,150 = €7,850
1st child (28, any age due to disability)
Amount €2,400
2nd child (23)
Amount €2,700
3rd child (20)
Amount €4,000
Grandchild (1)
Amount €4,500
Grandchild <3 years old (additional)
Amount €2,800
Husband's father (95)
Amount 1,150 + 1,400 = €2,550
Taxpayer's disability (33%)
Amount €3,000
1st child's disability (65%) + assistance
Amount 9,000 + 3,000 = €12,000
Ascendant's disability (65%) + assistance
Amount 9,000 + 3,000 = €12,000
Aragon has not exercised regulatory powers over the minimums, so the state amounts apply.