5.1. Declarant/Spouse

1. First declarant/Spouse (spouse details are required in case of marriage not legally separated)

   Personal information: NIF , surnames and first name, sex, marital status as of 31-12-2023, date of birth, degree of disability and Autonomous Community.

   In the event of death in 2023, the taxpayer's marital status on the date of death must be indicated.

2. Declarant/spouse with disability

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

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, in addition, does not have the status of taxpayer of IRPF .

   Additionally, if you are going to apply the deduction applicable to those family units made up of 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 tax regime is not possible.

   Once these details have been confirmed, when exiting the wizard for completing personal details, the NIF, marital status, sex, the spouse's status as a non-resident who is not a taxpayer for personal income tax and the date of death of the taxpayer cannot be modified later. If modification is necessary, you will have to start a new declaration.