5.1. Declarant/Spouse

1. First declarant/Spouse (spouse information is mandatory in case of marriage not legally separated)

   Personal information: NIF , surnames and first name, sex, marital status as of 12-31-2021, date of birth, degree of disability and the Autonomous Community.

   In the event of death in 2021, the taxpayer's marital status on the date of death must be indicated.

2. Declarant/spouse with disability

   If during the tax period the disability situation has arisen or its degree or circumstances have changed, the code corresponding to the disability existing on the date of accrual of the tax will be selected (December 31 unless the death of the taxpayer occurs in a different day).

3. Non-resident spouse who is not a taxpayer

   This box will be checked if the taxpayer's spouse is not a resident in Spanish territory and, furthermore, does not have the status of IRPF taxpayer.

   Additionally, if you are going to apply the deduction applicable to those family units formed by residents in member states of the European Union or the European Economic Area, you must check the corresponding box.

   Remember that if the spouse or any other member of the family unit is not resident in Spanish territory, the option for the joint taxation regime is not possible.

   Once these data are confirmed, upon exiting the assistant for completing personal data, the NIF, marital status, sex, the consideration of the spouse as a non-resident who is not a personal income tax taxpayer and the date of death of the taxpayer, They cannot be modified later. If modification is necessary, you will have to start a new declaration.