3.2.2. Option for joint taxation

Individuals who form part of a family unit may choose, in any tax period, to pay taxes jointly under the Personal Income Tax, provided that all its members are taxpayers of this Tax.

The option for joint taxation will not be binding for successive periods.

The option for joint taxation must cover all members of the family unit. If one of them files an individual declaration, the rest must use the same regime.

The option exercised for a tax period may not be modified subsequently with respect to the same period once the regulatory declaration period has ended.

In the event of a failure to file a declaration, taxpayers will be taxed individually, unless they expressly state their option within ten days of the request from the Tax Authority.