3.2.1. Family unit

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

• 1 Modality: family unit consisting of spouses

  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. As of the entry into force of Law 8/2021 amending the Civil Code, those children of legal age with disabilities for whom a representative guardianship has been established by court order will also be included.

• 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. As of the entry into force of Law 8/2021 amending the Civil Code, those children of legal age with disabilities for whom a representative guardianship has been established by court order will also be included.

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.