Skip to main content
Form 100. Personal Income Tax Return 2018

8.4.1. Reduction for joint tax payment

Households opting for joint taxation are entitled to the following reduction:

  1. In the first modality of family unit the taxable base will be reduced by 3,400 euros annually.
  2. In the second type of family unit, the taxable base will be reduced by 2,150 euros per year. This reduction will not apply when the taxpayer lives with the father or mother of any of the children who are part of his or her family unit.

Application of the reduction for joint taxation:

The reduction will be applied, first of all, to the general tax base without being able to result in a negative result as a result of such reduction. The remainder, if any, will reduce the taxable base of the savings, which may not be negative either.