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This is the portion of your income that is not taxed because it is considered necessary to cover your basic needs and those of your family. This amount is comprised of the following minimums:

• Taxpayer minimum. The general allowance is €5,500 per year, which increases with age. If you are married, an additional reduction may apply depending on whether your spouse earns income, whether their income is very low, and whether you file jointly. There is also an additional reduction for single-parent families.
• Minimum per descendant (children, grandchildren, or minors under your care). These allowances are determined by the number of children and are prorated in cases of shared custody. To apply this allowance, the children, grandchildren, or minors under your care must live with the taxpayer, be under 25 years old (unless they have a recognized disability), and not have income exceeding €8,000 per year, or the dependent must not file a tax return with income over €1,800. Stepchildren and nieces/nephews are not considered descendants.
• Minimum for ascendants (parents, grandparents). This allowance can be applied for each ascendant who meets the following requirements: they live with the taxpayer for at least half of the year, are over 65 years old, and do not receive income exceeding €8,000 per year, or the ascendant does not file a tax return with income over €1,800.
• Minimum allowance for disability of the taxpayer or family members. Like the other allowances, this is established according to the degree of disability of the taxpayer or dependents. The allowance is €3,000 when the family member has a disability between 33% and 65%, and €9,000 if the disability is over 65%.