Personal and family allowances in IRPF: what is tax-free
What the personal and family allowance (mínimo personal y familiar) is, how much it adds for age, children and dependants in 2026, and how it lowers your IRPF.
The tax office accepts that part of your income goes on basic needs. That part is the personal and family allowance (mínimo personal y familiar), and it pays no IRPF.
The state amounts
Personal allowance: €5,550 a year.
Over 65: €1,150 more; over 75, another €1,400.
Children under 25 living with you: €2,400 for the first, €2,700 for the second, €4,000 for the third and €4,500 from the fourth.
Children under 3: €2,800 more for each.
Dependent parents over 65: €1,150 each, plus €1,400 if over 75.
The allowance for children is split equally between the parents, unless only one is entitled to it.
How it works
The allowance is not subtracted from your salary: the tax on your base is worked out, the tax that would fall on the allowance is worked out with the same scale, and the second is subtracted. In practice, the allowance is taxed at 0%.
Regions can change it
Some regions set higher allowances of their own for their half of the tax, such as Madrid or Andalucía. The Basque Country and Navarra, with their foral system, use tax credits instead.
Example
On €30,000 gross in Cataluña with no children, IRPF is €4,959. Add a child in the calculator profile and see how much it drops.