Mínimo personal (Spanish personal minimum)
The Spanish income-tax-free personal allowance — €5,550 for a single individual under 65.
El mínimo personal y familiar is the income amount that is fully exempt from Spanish IRPF — the equivalent of the UK Personal Allowance, but applied differently. In 2025 the base value is €5,550 for a single individual under 65; it rises with dependants and with age (€6,700 at 65+, €8,100 at 75+, plus per-child increments).
Unlike the UK PA, the mínimo personal is not subtracted from gross before tax. Instead, IRPF is computed on the full base imponible (gross minus Seguridad Social), then a separate tax computation is applied to the mínimo personal at the lowest tramo rates — the result is subtracted from the gross tax bill. The arithmetic is equivalent to a deduction at the marginal rate of the bottom tramo (19%), not at the taxpayer's personal marginal rate.
The site's Spain calculator applies the 2025 single-filer value automatically.
Calculator pages that use this term
See also
- IRPF (Spanish income tax) — Spain's progressive income tax — split between a state and a regional (Comunidad Autónoma) component.
- Tranche (French / Spanish income-tax band) — A discrete income range with a fixed marginal tax rate — the French / Spanish equivalent of a UK tax band.
- Gross pay — The total annual salary before any tax, social-insurance, or pension deductions are taken out.
- Effective tax rate — Total deductions divided by gross pay — the single percentage that summarises the overall tax bite.