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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, and dependent minors. They are established according to the number of children and are prorated if there is shared custody.
• Minimum for ascendants(parents, grandparents). It is established for each ascendant who meets the requirements.
• Minimum allowance for disability of the taxpayer or family members. Like the other minimums, it is established according to the percentage of disability of the taxpayer or of the dependent family members.