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Form 100. Personal Income Tax Return 2019

8.4.1. Reduction for joint tax payment

Remember that for the purposes of personal income tax there are two types of family unit:

1 Modality: family unit consisting of spouses (not legally separated)

When there is a marriage (and the spouses are not legally separated), the family unit will be made up of the spouses and, if any:

  1. Minor children (except those who live independently with the consent of their parents)

  2. Children of legal age who are legally incapacitated and subject to extended or renewed parental authority.

2 Modality: family unit in case of legal separation or non-existence of marriage

When there is no marital bond or the spouses are legally separated, and, in addition, the taxpayer has minor children or children subject to extended parental authority, the family unit will be comprised of the parent (father or mother) with all the children who live with him of those mentioned above; that is to say:

  1. Minor children (except those who live independently with the consent of their parents)

  2. Children of legal age who are legally incapacitated and subject to extended or renewed parental authority.

No one can be part of two family units at the same time.

The determination of the members of the family unit will be made taking into account the situation existing on December 31 of each year.

People who are part of a family unit have the option of filing joint personal income tax returns.

Households opting for joint taxation are entitled to the following reduction:

  1. In the first type of family unit, the taxable base will be reduced by 3,400 euros per year.
  2. In the second type of family unit, the taxable base will be reduced by 2,150 euros per year. This reduction will not apply when the taxpayer lives with the father or mother of any of the children who are part of his or her family unit.

Application of the reduction for joint taxation:

The reduction will be applied, first of all, to the general tax base without being able to result in a negative result as a result of such reduction. The remainder, if any, will reduce the taxable base of the savings, which may not be negative either.