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Form 100. 2019 Personal Income Tax return

8.4.1. Reduction for joint tax payment

Remember that for the purposes of Personal Income Tax there are two types of family unit:

Modality: Family unit made up 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, with the consent of their parents, live independently)

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

Modality: Family unit in the event of legal separation or absence of marriage

When there is no marriage link or spouses are legally separated, and the taxpayer has children who are minors or are subject to extended parental authority once the family unit is established, the parent (the parent) will be integrated with all the children living with him of those mentioned above; That is,

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

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

Nobody can be part of two family units at the same time

The members of the family unit will be determined in accordance with the situation at 31 December of each year.

People who are part of a family unit have the option of paying taxes jointly on Personal Income Tax.

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

  1. In the first modality of the family unit, the taxable amount will be reduced by 3,400 euros per year.
  2. In the second modality of the family unit, the taxable amount will be reduced by 2,150 euros per year. This reduction will not be applied when the taxpayer lives with the parent of one of the children who are part of their family unit.

Application of the reduction for joint taxation:

The reduction will be applied, first, to the general tax base, without it being negative as a result of such a reduction. If any, the surplus will reduce the taxable amount of the savings, which may not be negative.