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Form 100. Personal Income Tax Return 2023

3.2.3. Rules applicable to joint taxation

In joint taxation, the general rules of the Tax on determining the income of taxpayers, determining the taxable and liquidable bases and determining the tax debt will apply. With the following specialties:

  1. The amounts and quantitative limits of the obligation to declare, established for individual taxation, are identical in joint taxation without having to increase or multiply them based on the number of members of the family unit, although for their calculation the income obtained by all its members must be accumulated.

  2. All members of the family unit will be jointly and severally subject to the tax, without prejudice to the right to apportion the tax debt among themselves, according to the portion of taxable income that corresponds to each of them.

  3. Income of any kind obtained by individuals in a family unit who have opted for joint taxation will be taxed cumulatively.

  4. The amounts and quantitative limits established for the purposes of individual taxation shall be applied in identical amounts in joint taxation, without having to increase or multiply them based on the number of members of the family unit, with the exceptions set out in article 84 of the Personal Income Tax Law. However:

    • The maximum reduction limits for contributions to social security systems and protected assets of people with disabilities will be applied individually by each participant or mutual member integrated into the family unit.

    • In any type of family unit, the taxpayer's minimum amount will be 5,550 euros per year, regardless of the number of members in the unit. To quantify the increase in the taxpayer's minimum due to age and the minimum due to disability, the personal circumstances of each of the spouses in the family unit will be taken into account.

  5. In joint taxation, capital losses and general negative taxable bases, incurred and not offset by the taxpayers comprising the family unit in previous tax periods in which they have paid taxes individually, will be offset, in accordance with the general tax rules.

  6. The same concepts determined in joint taxation will be offset exclusively, in the case of subsequent individual taxation, by those taxpayers to whom they correspond according to the rules on individualization of income contained in the Tax Law.