4. Completion. Previous questions.

1. If you want to know the type of taxation (individual or joint) that is most favorable to you you must incorporate the economic data of all the members of the family unit .

   The program will show you the individual declaration of the members of the family unit who have obtained income and the joint declaration (which is generated from the data entered in the individual declarations).

   Once compared, you can choose to present individual or joint returns.

2. The individual declaration will be automatically generated in any of the following cases:

   • Taxpayers who died during the year on a day other than December 31.

   • If you have carried out an individual data capture; that is, if you have checked the box corresponding to: "If you want the program to only calculate the individual return of the filer, check here."

     In this case, by entering only your financial data, without including that of the rest of the family unit, the program will only show you your individual declaration and will not carry out the operations that allow you to know the tax modality that is most favorable to you, nor will it admit the possibility of requesting the suspension of income from the tax debt, in an amount equal to or less than the refund to which your spouse is entitled for this tax.

     Once confirmed, this screen cannot be modified later, so if you need to make any changes you must start a new declaration.

   • Taxpayers whose spouse is non-resident and non-IRPF taxpayer.

3. The incorporation of the data necessary to make the declaration will necessarily be carried out from the individual declaration of each taxpayer.

   However, the following information may be completed from the joint declaration:

   • Data referring to the Representative.

   • Complementary Declaration (with effects only on the joint declaration)

   • Tax Allocation.

   • Current account of the deposit or return document