3.2.2. Option for joint taxation

Individuals integrated into a family unit may choose, in any tax period, to pay joint personal income tax, provided that all its members are taxpayers for this Tax.

The option for joint taxation will not be binding for successive periods.

The option for joint taxation must cover all members of the family unit. If one of them presents an individual declaration, the rest must use the same regime.

The option exercised for a tax period cannot be subsequently modified with respect to it once the regulatory declaration period has ended.

In case of lack of declaration, taxpayers will pay taxes individually, unless they expressly express their option within a period of ten days from the request of the Tax Administration.