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Form 100. 2019 Personal Income Tax return

3.2.3. Rules applicable to joint taxation

The general rules of the tax on determining the tax on the tax of taxpayers, determining the taxable and tax bases and determining the tax debt will be applicable. With the following specialities:

  1. The quantitative amounts and limits of the obligation to declare, established for individual taxation, are identical in the joint taxation without the increase or multiplication depending on the number of members of the family unit, although the income obtained by all of its members must be accumulated for their calculation.
  2. All members of the family unit will be jointly and severally liable to the Tax, without prejudice to the right to pay tax in instalments, according to the part of the taxable income corresponding to each of them.

  3. Any income obtained by individuals in a family unit who have opted for joint taxation will be taxed in accumulated amounts.

  4. The quantitative amounts and limits established for the purposes of individual taxation shall be applied in the same amount in the joint taxation, without the increase or multiplication according to the number of members of the family unit, with the exceptions set out in article 84 of the Personal Income Tax Act. however:

    • The maximum limits for contributions to social security systems and protected assets of people with disabilities will be applied individually by each participant or mutual society member in the family unit.

    • In any of the family unit modalities, the taxpayer's minimum will be 5,550 euros per year, regardless of the number of members included in the same. For the quantification of the taxpayer's tax-free threshold due to age and disability, the personal circumstances of each of the spouses included in the family unit will be taken into account.

  5. Joint taxation will be eligible for compensation, in accordance with the general tax rules, capital losses and general tax bases that are negative, made and not offset by the taxpayers who are members of the family unit in previous tax periods in which they have been individually taxed.

  6. The same concepts as those determined in joint taxation will be exclusively offset, in the event of subsequent individual taxation, by those taxpayers who are liable in accordance with the rules on the individualization of income contained in the Tax Act.