How to file your online tax return with compensation between spouses

Those taxpayers who are married and not legally separated, whose return result is a positive amount (to be paid) and, simultaneously, the return result of the other spouse is a negative amount (to be refunded) may file the return individually with compensation between spouses.

The declaration is submitted individually by each of the spouses.

Requirements

• The spouse whose tax return results in a refund must waive the right to a refund up to the amount of the debt whose suspension is requested by the other spouse.
• The tax returns of both spouses must correspond to the same tax period, and They must be submitted simultaneously and jointly, within the established deadline..
• No one can be covered by the tax current account system.
• Both spouses must be up to date with their tax obligations.
• There exists incompatibility between the corrective self-assessment and the suspension between spouses.

When it fail to meet the above requirements and if the suspension is not appropriate, the Administration will provisional settlement to the taxpayer who requested the suspension. In addition, it will be required late payment interest from the expiry date of the deadline for submitting self-assessment until the date of settlement.

To file the return with compensation between spouses, go to "Return sections" and under "Financial Data" click "Compensation between spouses".

Mark the box 7 in the individual declaration of one of the spouses. You will receive a notification with information about this type of presentation; press "Yes".

Once the box is checked in one of the spouses' declarations, the program automatically transfers the request to the other.

NOTE : The spouse who waives the right to receive the refund must indicate the IBAN of the account where I would like to receive the refund in case, after further checks carried out by the Tax Administration, I am entitled to it.

Validate the declaration and click "Submit declaration".

You will get an "Errors and Warnings" window with the warning:

"If compensation is requested between spouses, the processing of both declarations is linked, so any circumstance that lengthens the processing of one of the declarations will also affect the processing of the other. To submit your return, please mark this message as read."

Check the "Read/Hide" box to continue with the presentation.

Next, in the presentation window, check "Individual declaration" and "Declarant", you will get a pop-up notice about filing with compensation between spouses where the warning obtained in the validation is recalled. Click "Accept".

If you had any warnings during the declaration validation process, you will get a pop-up window with those warnings; click "Continue".

In the new window, check the "I agree" box and click "Sign and Send" to complete the filing of the declaration. The "Declaration information" button will display the details of the declaration.

When your return has been submitted, you will see the message "Your submission has been completed successfully" and the assigned secure verification code. In addition, a PDF will be displayed containing a first page with the submission information (registration entry number, Secure Verification Code, receipt number, day and time of submission and presenter data) and on the subsequent pages, the submitted declaration.

Next, submit the spouse's declaration.. From the "Summary of declarations" window, click on "File declaration" in the spouse's details.

Select "Individual Declaration" and mark the declaration that remains to be filed. Press "Accept" and continue with the presentation process until you receive the message "Your presentation has been successfully completed."

Effects

• If the refund were equal to the debt: the right to a refund and the debt will be extinguished.
• If the refund were superior to the debt: The debt will be extinguished and the difference between both amounts will be refunded.
• If the refund were lower to the debt: The portion of the debt corresponding to the amount of the refund will be extinguished, and a provisional settlement will be made to the taxpayer who requested the suspension for the difference. In addition, late payment interest will be charged from the expiry date of the deadline for submitting self-assessment until the date of settlement.