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Form 100. Personal Income Tax Declaration 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 tax base will be reduced by 3,400 euros per year.
  2. In the second type of family unit, the tax 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 their family unit.

Application of the reduction for joint taxation:

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