andalucia-ley-5-2021

Published in the Boletín Oficial del Estado as BOJA-b-2021-90014. Cadrumo’s calculations cite 1 provisions of this text; each one links below to its official wording in the BOE.

andalucia-ley-5-2021, art. 23 bis

In force from 2022-01-01 (published on 2021-10-20).

Official text, in extract (in Spanish)

Andalucía

Mínimo del contribuyente

5.790 euros anuales con carácter general

Read andalucia-ley-5-2021, art. 23 bis in the BOE

The consolidated text in the Boletín Oficial del Estado is the official wording.

Catalogue record

Catalogue identifier:

andalucia-ley-5-2021:art-23-bis

Kind of instrument:

ley

BOE document:

BOJA-b-2021-90014

Bundled corpus:

corpus/manuals/renta/2025/part1/source.pdf#andalucia-minimo-contribuyente

Authority:

autonomous_community

Evidence tier:

legal_authority

Review status:

agent_reviewed

Date reviewed:

2026-09-10

Reviewed by:

agent-authored from the bundled AEAT Renta 2025 manual parte 1 cap. 14; operator to re-stamp the BOJA/BOE consolidated id

Cataloguer’s note:

Ley 5/2021 art. 23 bis (Andalucía): mínimo del contribuyente para el gravamen autonómico 5.790 € con carácter general, +1.200 € mayor de 65 años, +1.460 € adicionales mayor de 75 años.