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Spanish personal allowance

The part of your income Spanish income tax does not tax, and what it really takes off the bill.

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

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.

Video: how to use the calculator

1

It is not deducted from the base, and that changes what it is worth

Almost everything published about the Spanish personal and family allowance describes it as a deduction: take it off the base and pay tax on the rest. The law does the opposite. Article 63.1.2 applies the scale to the whole general taxable base and then reduces the tax "by the amount resulting from applying the scale in point 1 above to the part of the general taxable base corresponding to the personal and family allowance". Because a scale is walked from the bottom, the amount taken off always comes out of the lowest brackets. The consequence is the one nobody states: a first child adds 2,400 euros of allowance which, relieved at the 9.50 % of the first state bracket, is worth 228 euros of state tax whether your base is 25,000 or 90,000. Deducting it from the base would have been worth 360 euros in the first case and 540 in the second, so the deduction mental model overstates the saving precisely for the highest earners. On top of those 228 euros comes whatever the regional half takes off, worked out the same way with your region’s scale.

2

There are two allowances and they can be different numbers

Article 56.3 says the allowance is summed "increased or decreased, for the purposes of the regional tax, by the amounts approved by the Autonomous Community in accordance with Law 22/2009". And article 74.1.2, the regional twin of article 63, reduces the regional half of the tax using that corrected allowance, while the state half under article 63.1.2 keeps using the state one. So a single return carries two allowances, and the difference is not a drafting nicety: they are two separate subtractions against two separate scales. Article 46.1.a of Law 22/2009 sets how far a region may go, and its closing words are worth reading: increases or decreases "up to a limit of 10 per cent for each of the amounts". It is per amount and not on the total, so a region can raise only the third-child figure and leave everything else alone.

3

And that 10 % is worth tens of euros, not hundreds

The regional lever appears in the tax press as though it moved the bill noticeably. Put numbers on it using the point above: 10 % of the 5,550 euro taxpayer allowance is 555 euros more allowance, and 555 euros relieved in the first bracket is worth about 53 euros of tax. On an 8,100 euro allowance (two children shared with the other parent) the difference rises to 810 euros of allowance and about 77 euros of tax. Those are real figures and they are small, and they are small precisely because of the article 63 mechanism: the margin applies to an amount that was already being relieved at the lowest rate on the scale. Anyone who wants to measure their region’s real effect should look at its regional deductions, which are letter c of that same article 46 and move far more money than letter a.

4

Two income thresholds that are not the same one

Article 58.1 requires the child to have no "annual income, excluding exempt income, above 8,000 euros". Rule 2 of article 61 says something else: the allowance does not apply "when the ascendants or descendants generating the entitlement file a return under this tax with income above 1,800 euros". One looks at what the child earns and the other at what the child declares, and the second is four times lower. The case that costs money every year is the student who worked one summer, had tax withheld, and files a return to get it back: if what they declare exceeds 1,800 euros, their parents lose the allowance for that child, and the loss is usually bigger than the refund. Note the subject of the rule too: it speaks of "the descendants generating the entitlement", so it reaches the child who files and not their siblings.

5

The date that counts is 31 December, except when someone dies

Rule 3 of article 61 fixes personal and family circumstances "according to the situation existing on the tax accrual date", which is 31 December. A child born on 30 December gives the whole year’s allowance, including the 2,800 euro under-three increment, and a child turning 25 in January gives the previous year in full as well. Rule 4 breaks that pattern for the opposite case: if the descendant dies during the year the amount is 2,400 euros, and 1,150 for an ascendant. It is a flat figure with no birth order and no under-three increment, so a third child who would have added 4,000 euros adds 2,400. And ascendants carry a requirement of their own in rule 5 that children do not: they must live with the taxpayer for at least half the tax period.

6

And the allowance can end up in the savings base

Article 56.2 settles the case of someone with little general income and some savings income, in three sentences: if the general taxable base exceeds the allowance, the allowance forms part of it; if it is smaller, the allowance forms part of the general base up to that amount "and of the savings base for the remainder"; and if there is no general base at all, the whole allowance goes against the savings one. A 76-year-old with a 4,000 euro pension and some dividends has an 8,100 euro allowance, of which 4,000 relieves the general scale and 4,100 moves across to relieve the savings scale. This calculator tells you how much splits and why, and does not reproduce the savings scale, which is a different table and lives on the capital gains and treasury bill pages.

Worked example

The calculator’s default state: a general taxable base of 30,000 euros and two children shared 50/50 with the other parent, in a region that has raised the allowance by 10 %. The taxpayer allowance is 5,550 euros and half of the 5,100 for the two children is 2,550, so the state allowance is 8,100 euros. Run through the article 63.1 scale it takes 769.50 euros off the state half of the tax, that is 9.50 %, the first bracket, when the marginal rate on that base is 15 %. The regional allowance rises to 8,910 euros, and those 810 euros of difference are worth about 77 euros.

Frequently asked questions

What is the Spanish personal allowance in 2026?
The taxpayer allowance is 5,550 euros, plus 1,150 if you are over 65 and another 1,400 if you are over 75. On top go the allowances for children, for parents and for disability in articles 58, 59 and 60. The amounts have not changed since 1 January 2015.
How much does a child reduce my tax?
2,400 euros of allowance for the first, 2,700 for the second, 4,000 for the third and 4,500 for the fourth and beyond, plus 2,800 for each one under three. What that is worth in tax is another matter: relieved in the first state bracket, a first child takes about 228 euros off the state half.
Is it split between both parents?
Yes. Rule 1 of article 61 splits the allowance for children, parents and disability equally when two or more taxpayers are entitled in respect of the same person. Your own taxpayer allowance is not split: it is yours in full.
What if my child works?
If they have annual income, excluding exempt income, above 8,000 euros, they stop giving entitlement (art. 58.1). And even below that, if they file their own return declaring more than 1,800 euros, rule 2 of article 61 removes the allowance for that child.
Up to what age does a child count?
Up to 25, and with no age limit if they have a recognised disability. They must live with you, and article 58.1 treats economic dependence as living together and puts people in guardianship or foster care on the same footing as descendants.
Does my region change the allowance?
It can, and nine of them have. Article 46.1.a of Law 22/2009 lets each region raise or lower each of the amounts by up to 10 % for the purposes of the regional tax, and the tax agency publishes the list: Andalusia, Asturias, the Balearic Islands, the Canary Islands, Castilla y León, Catalonia, Galicia, Madrid and La Rioja have approved their own amounts, and the other six common-regime regions stay on the state ones. It is a margin per amount rather than on the total, and its effect on the bill is measured in tens of euros.
Is this the same as the exempt minimum?
Not quite. "Exempt minimum" is what the Spanish wealth tax calls the amount that is not taxed, and that one does come off the base. In income tax the personal and family allowance is not deducted from the base: it is run through the same scale and the result comes off the tax.
Does this tell me what income tax I pay?
No. It returns your allowance and what that allowance takes off the state half of the tax. The full bill also depends on your income, your reductions, your region’s scale and your deductions, and that is the annual return.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: