| General Allowance | €5,151 | |
|---|---|---|
| General Allowance (65+) | €6,069 | |
| General Allowance (75+) | €6,273 | |
| Dependent Children (Under 25 or disabled, and single) |
1st | €1,836 |
| 2nd | €2,040 | |
| 3rd | €3,672 | |
| 4th plus | + €4,182 | |
| Cildren under 3 | + €2,244 | |
| Dependent Relatives (Living in taxpayers home with own income less than €8,000 pa) |
Aged 65 + (or disabled) | €918 |
| Aged 75+ (or disabled) | €2,040 | |
| Incapacity | > 33% Handicapped | €2,316 |
| > 65% Handicapped | €7,038 | |
| Attendance Allowance | > 65% Handicapped | €2,316 |
| Earnings Allowance | Max if income < €9,180 | €4,080 |
| Min if income > €13,260 | €2,652 | |
In addition to the above allowances, residents are also entitled to make the following deductions:
- Payments to the Spanish Social Security System.
- Qualifying pension contributions. The limit for the under 50s is €10,000 and for the over 50s the limit is €12,500.
- Maintenance payments made under a court order to a former spouse, but not payments for the benefit of a child.