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Form 100. 2020 Personal Income Tax Return Declaration

3.2.1. Family unit

For personal income tax purposes, there are two types of family unit:

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

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

  1. Minor children (with the exception of 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.

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 parent (father or mother) with all the children who live with him or her will form part of the family unit. those that have been mentioned above; that is to say:

  1. Minor children (with the exception of 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.

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

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

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