Con carácter general los contribuyentes podrán reducir en concepto de mínimo personal, la cantidad de 5.550 euros anuales.
Adicionalmente, y por razones de edad, el mínimo del contribuyente será:
- Con edad superior a 65 años, 6.700 euros anuales.(5.550 1.150)
- Con edad superior a 75 años, 8.100 euros anuales.(5.550 1.150 1.400)
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