Spanish personal allowance

What do you want to know?Do you share the children or parents with someone else?

General taxable base€Children who qualify

Personal and family allowance

€8,100.00

What it takes off the state half

€769.50

Rate it is relieved at

9.50 %

Taxpayer's own allowance (art. 57): €5,550.00
For children (art. 58): €2,550.00
For parents (art. 59): €0.00
For disability (art. 60): €0.00
Your state marginal rate: 15.00 %

Age, parents and disability

Your age on 31 DecemberOf those, under 3Parents or grandparents living with youOf those, over 75Your recognised disabilityDo you need third-party help or have reduced mobility?Children with a 33-64 % disabilityChildren with a 65 % or higher disabilityParents with a 33-64 % disabilityParents with a 65 % or higher disability

These rarely change, so they live down here. A child's or a parent's disability is added to whatever they already generate under article 58 or 59.

The allowance is not deducted from the base. Article 63.1.2 applies the scale to the whole base and then takes off the tax that the same scale produces on the allowance, so it is always relieved in the lowest brackets and is worth the same on a 25,000 euro base as on a 90,000 one.
The 50/50 split of article 61 rule 1 has been applied. Your own allowance is not split: it is yours in full.
There are two allowances. The state one comes off the state half of the tax (art. 63.1.2) and the regional one off the regional half (art. 74.1.2), and article 46.1.a of Law 22/2009 lets each region move it by 10 % on each of the amounts.
The amounts in articles 57 to 60 have not moved since 1 January 2015.

An educational estimate of the personal and family allowance and of what it takes off the state half of the tax. It does not compute your income tax or replace your return.

Spanish personal allowance by Calculadora Capital