5. Personal, family and general data

To complete personal and family data you will have to take into account:

The determination of the members of the family unit and the family circumstances will be carried out taking into account the situation existing on December 31 of each year, except in the case of death on a day other than That date. In this case, the tax period will end and the tax will accrue on the date of death.
Example: marriage formed by spouses "A" and "B" with whom their minor son "C" lives. In July "A" dies.
1. Individual income tax return
  - Individual taxation of "A" with a tax period less than the calendar year.
  - Individual taxation of "B" and individual taxation of "C" with a tax period equal to the calendar year.
2. Individual and joint taxation
  - Individual taxation of "A" with a tax period less than the calendar year.
  - Joint declaration of the remaining members of the family unit ("B" and "C") for the entire year.
The identifying data, in the program, are grouped into:
- Declarant.
- Spouse (the spouse's information is mandatory in the case of a marriage that is not legally separated).
- Children under 18 years of age and adults subject to extended or rehabilitated parental authority.
- Children between the ages of 18 and 24 and who are not subject to extended or rehabilitated parental authority. Children 25 years of age or older with disabilities and who are not subject to extended or rehabilitated parental authority. Descendants other than children and people in foster care or guardianship (or of whom custody is granted by judicial resolution) under 25 years of age or over that age with disabilities.
- Ancestors over 65 years of age or with disabilities.
Once you have entered the data, modified it if necessary and accepted it will not be able to rectify the data relating to : the NIF , marital status, sex, the existence or not of children who are part of the family unit, the consideration of the spouse as a non-resident who is not a taxpayer for IRPF , the descendants receiving income (Child 1, Child 2, Child 3 and Child 4), and the date of death of the taxpayer. If you have to modify any of this information you will have to start a new declaration.

After accepting the above identifying data, personal and family data are divided into:
- Family situation.
- First declarant.
- Spouse.
- Children who are members of the family unit who have not received income and other descendants entitled to the minimum for this concept
- Ancestors over 65 years of age or with disabilities.
Remember that some regional deductions require other personal information that will be requested on the screens intended for completing the "Regional quota deductions".