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The personal and family minimum is the portion of income exempt from taxation, as it is intended to cover basic needs. It is calculated by adding the following minimums:

• Taxpayer Minimum: This amount is €5,550 and applies to both individual and joint filings.
• Minimum for Dependents: Applies to children, grandchildren, adopted children, fostered or tutored individuals, and those under judicial guardianship.
• Requirements: Must be under 25 years old (or have a disability of 33% or more if older), live with or be financially dependent on the taxpayer, have an annual income below €8,000, and not file a tax return with income over €1,800.
• Minimum for Ascendants: Applies to parents, grandparents, and other ascendants.
• Requirements: Must be 65 years or older (or have a 33% disability without age limit), live with the taxpayer for at least half the year, and have an annual income below €8,000 without filing a return with income over €1,800.
• Minimum for Disability: Includes the minimum for the taxpayer’s own disability, as well as for disabled dependents. The amount varies based on the degree of disability and can increase with verified assistance expenses.

This set of minimums is deducted from the taxable base to reduce the tax burden in the annual tax report.