Personal and family minimum for autónomos
Last updated: 2026-05-26
The personal and family minimum is the part of income that the law considers necessary to cover the basic needs of the taxpayer and their family. It is not taxed in IRPF, which directly reduces the bill in the Declaración de la Renta. It applies equally to autónomos and employees.
If you are an autónomo with children, care for older ascendants, or have a recognized disability, the personal and family minimum can mean significant savings in your Modelo 100.
Taxpayer minimum
Every taxpayer has a personal minimum that is not taxed:
| Situation | Annual amount |
|---|---|
| General rule | 5,550 € |
| Over 65 years old | 6,700 € (+1,150 €) |
| Over 75 years old | 8,100 € (+1,400 € additional) |
Minimum for descendants
For each child or descendant under 25 who lives with you and does not have annual income above 8,000 €:
| Child | Annual amount |
|---|---|
| 1st child | 2,400 € |
| 2nd child | 2,700 € |
| 3rd child | 4,000 € |
| 4th and later | 4,500 € |
| Child under 3 | + 2,800 € additional |
If the descendant has a recognized disability >= 33%, an additional minimum of 3,000 € is added (or 9,000 € if the degree is >= 65%).
Joint filing: if the parents file separately, the minimum for descendants is split 50% between both. In joint filing it applies in full.
Minimum for ascendants
If you live with parents or grandparents over 65 years old (or with a recognized disability) who do not have income above 8,000 € per year:
| Age of the ascendant | Annual amount |
|---|---|
| Between 65 and 74 years old | 1,150 € |
| 75 years old or more | 2,550 € |
Minimum for disability
The taxpayer or dependent family members with disability generate an additional minimum:
| Degree of disability | Additional minimum |
|---|---|
| >= 33% and < 65% | 3,000 € |
| >= 65% or reduced mobility | 9,000 € |
These amounts are added to the personal minimum or to the descendants/ascendants minimum, as applicable.
How the personal and family minimum is applied
The personal and family minimum does not reduce your base imponible directly. It works like this:
- The gross tax is calculated by applying the IRPF brackets to your base liquidable.
- The tax on the minimum is calculated by applying those same brackets to the total personal and family minimum.
- The difference between both is your net tax:
Gross tax - Tax on the minimum = Net tax.
In practice, the effect is that the minimum saves you a percentage of its amount that matches your lowest marginal rate (19% for most people). For example, a total minimum of 7,950 € (taxpayer + 1 child) means savings of at least 1,510.50 € on the tax bill.
Family deductions in the tax bill
In addition to the minimum, there are direct deductions that are subtracted from the tax bill:
Maternity deduction
- Up to 1,200 €/year for each child under 3
- The mother must be registered as an autónoma or as an employee
- You can request advance payment of 100 €/month
Large family
- 1,200 €/year for a large family in the general category
- 2,400 €/year for a large family in the special category (5+ children)
- It can also be received in advance
People with disabilities in your care
- 1,200 €/year for each ascendant with disability in your care
- 1,200 €/year for a spouse who is not legally separated, with disability >= 33% and income not above 8,000 €
These deductions are separate from the personal and family minimum and can be applied at the same time.
Individual or joint return
If you are married and have children, compare both options in the Declaración de la Renta:
| Filing method | Additional reduction |
|---|---|
| Joint (married couple) | 3,400 € reduction in the base |
| Joint (single-parent family) | 2,150 € reduction in the base |
| Individual | No additional reduction; children's minimum split 50/50 |
Joint filing is not always better: if both spouses have significant income, separate filing is usually more favorable because it avoids stacking the income into higher brackets.
Relationship with Modelo 130
The personal and family minimum does not apply in the quarterly installment payments of Modelo 130. It only matters in the annual Declaración de la Renta (Modelo 100). This means that during the year you may be paying more than you really owe, and the difference is adjusted in the Declaración de la Renta (often as a refund).
Official sources
FAQ
How much is the personal minimum in IRPF?
The general personal minimum is 5,550 € per year. If you are over 65, it rises to 6,700 € (+1,150 €). If you are over 75, it reaches 8,100 € (+1,400 € more).
How much tax relief do you get for a child in the Declaración de la Renta?
The first child reduces the tax bill by 2,400 €/year, the second by 2,700 €, the third by 4,000 €, and the fourth and later children by 4,500 €. If the child is under 3, an additional 2,800 € is added. These amounts are minimums exempt from taxation, not direct deductions.
Can autónomas claim the maternity deduction?
Yes. autónomas registered in RETA with children under 3 can apply the maternity deduction of up to 1,200 € per year per child, just like employees. It can also be received in advance (100 €/month).
What is the large-family deduction?
It is a direct deduction from the tax bill of 1,200 € per year for large families in the general category and 2,400 € for the special category (5 or more children). It can be received in advance and is compatible with other family deductions.
Does the personal and family minimum apply in Modelo 130?
Not directly. The personal and family minimum is applied in the Declaración de la Renta (Modelo 100), not in the quarterly installment payments of Modelo 130. It is in the annual return where it reduces the gross tax.