9.9. Deduction applicable to family units formed by tax residents in EU or EEA Member States

It is a deduction on the quota established for those taxpayers who cannot file a joint return as the remaining members of the family unit reside in another Member State of the European Union or the European Economic Area. Through this deduction, the fee payable is equated to that which would have been borne if all members of the family unit had been tax residents in Spain.

It will be applied by those taxpayers who meet the following conditions:

• That they are part of one of the types of family units.

• That the family unit is made up of personal income tax taxpayers and residents of another Member State of the European Union or the European Economic Area.

• That with the Member State of the European Union or the European Economic Area in which any of the members of the family unit resides, there is an effective exchange of tax information in the terms provided for in section 4 of the first Additional Provision of Law 36 /2006, of November 29, on measures for the prevention of tax fraud.

It will not apply when any of the members of the family unit:

• He would have chosen to pay taxes under the special regime applicable to workers posted to Spanish territory (article 93 of the LIRPF).

• He would have chosen to pay taxes under the regime provided for taxpayers residing in other Member States of the European Union in article 46 of the consolidated text of the Non-Resident Income Tax Law.

• Do not have a tax identification number.

Taxpayers may deduct the result of the following operations from the full fee corresponding to their individual declaration:

1. The following quantities are added together:

   • The full state and regional contributions reduced by the deductions provided for in articles 67 and 77 of the LIRPF of the members of the family unit who pay personal income tax.

   • The non-resident Income Tax payments corresponding to the income obtained in Spanish territory in that same tax period by the rest of the members of the family unit.

2. The total net tax that would have resulted from being able to choose to tax in conjunction with the other members of the family unit is determined. For this calculation, the part of the positive income of the integrated non-resident members of the family unit that exceeds the negative income will be taken into account for each source of income.

3. The share referred to in Section 2 will be subtracted from the amount obtained in Section 1. When this difference is negative, the amount to be computed will be zero.

4. After the deductions set out in Articles 67 and 77 of the LIRPF, the quantity referred to in Section 3 will be deducted from the total State and autonomous tax liability.

   • For these purposes, the full state quota will be reduced in the proportion that the IRNR quotas represent with respect to the total amount provided for in section 1, and the rest will reduce the full state and regional quota in equal parts.

   • When there are several personal income tax taxpayers integrated into the family unit, this reduction will be made in proportion to the respective full contributions, once the deductions provided for in articles 67 and 77 of the LIRPF have been made for each of them.

Completion

In the identifying data of the members of the family unit who are residents in countries of the European Union or the European Economic Area and who are not taxpayers for personal income tax, the box enabled for this purpose will be indicated.

In the declarations corresponding to the members of the family unit residing in a country of the European Union or the European Economic Area, other than Spain, the income obtained by them must be reflected as well as the Non-Resident Income Tax that they had paid for income obtained in Spain.

In the section corresponding to this deduction, the Non-Resident Income Tax paid by all members of the family unit residing in the European Union or the European Economic Area for the income obtained in Spain will be indicated.

The program will calculate the deduction, and if you are entitled to it, it will reflect it in the corresponding boxes.