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Form 100. Personal Income Tax Return 2023

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

It is a deduction from the established rate for those taxpayers who cannot file a joint declaration because the remaining members of the family unit reside in another Member State of the European Union or the European Economic Area. This deduction equates the amount payable to the amount that 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 payers 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 under 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:

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

  • I would have opted to pay taxes under the regime provided for taxpayers resident 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 following operations from the total amount corresponding to their individual tax return:

    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 Personal Income Tax (LIRPF) for members of the family unit who pay personal income tax.

      • The Non-Resident Income Tax rates 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 portion of positive income of non-resident members of the family unit that exceeds 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 by the proportion that the IRNR quotas represent with respect to the total amount provided for in section 1, and the remainder will reduce the full state and regional quotas in equal parts.

      • When there are several personal income tax payers in the family unit, this reduction will be made in proportion to the respective full amounts, once the deductions provided for in articles 67 and 77 of the Personal Income Tax have been made for each of them.

Completion

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

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, you must reflect the income obtained by them as well as the Non-Resident Income Tax that they have paid on the income obtained in Spain.

In the section corresponding to this deduction, the Non-Resident Income Tax paid by all members of the family unit resident in the European Union or the European Economic Area for 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.

  1. For more information: Virtual Income Assistant