5. Personal, family and general data

When filling out personal and family data, you will need to take into account:

The determination of the members of the family unit and the family circumstances will be made 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 tax will be due 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 of less than a 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 of less than a 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 (spouse details are required in case of marriage 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 who are not subject to extended or rehabilitated parental authority. Children aged 25 years or older with disabilities who are not subject to extended or rehabilitated parental authority. Descendants other than children and persons in foster care or guardianship (or for whom custody is granted by court order) under 25 years of age or over that age with a disability.
- Ancestors over 65 years of age or with disabilities.
Once you have entered the data, modified it if necessary and accepted it, you will not be able to rectify the data relating to : the NIF , marital status, sex, whether or not there are children who form part of the family unit, the spouse's consideration as a non-resident who is not a taxpayer for the IRPF , the descendants who receive income (Son 1, Son 2, Son 3 and Son 4), and the date of death of the taxpayer.

If you need to modify any of this information, you will have to start a new declaration.

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