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Form 100. 2019 Personal Income Tax return

5.1. Taxpayer/Spouse

First declarant/Spouse (the spouse's details are mandatory in the event of legally separated marriage)

Personal data:  Tax ID, surname and name, gender, marital status at 31-12-2019, date of birth, degree of disability and Autonomous Community.

In the event of death in 2019, the taxpayer's marital status must be indicated on the date of death.

Taxpayer/disabled spouse

If the disability situation has occurred during the tax period or its degree or circumstances have been modified, the password corresponding to the disability existing at the date of accrual of the tax (31 December unless the taxpayer dies on a different day).

Non-resident spouse who is not a taxpayer

This box will be marked with an "X" if the taxpayer's spouse is not resident in Spain and, moreover, does not have the status of Personal Income Tax taxpayer.

In addition, if the deduction applicable to family units made up of residents in European Union or European Economic Area Member States, you must tick the corresponding box and indicate the country of residence.

Remember that if the spouse or any other member of the family unit is not resident in Spain, the option for joint taxation is not possible.

Once this information has been confirmed, when you leave the assistant to fill in the personal data, the NIF, the marital status, the sex , the consideration of the spouse 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, and if necessary, a new declaration must be initiated.