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Practical manual for Income Tax 2019.

Delimitation and conditions for its application

With effect from 1 January 2018, and in order to adapt our regulations to European Union law, a deduction has been established on the quota in favour of those taxpayers who are part of a family unit in which one of its members resides in another Member State of the European Union or the European Economic Area, which prevents them from filing a joint declaration. In this way, the amount payable by the taxpayer resident in Spanish territory is equal to what would have been borne if all members of the family unit had been tax residents in Spain.

Conditions for the application of the deduction

The deduction may be applied by those taxpayers who meet the following conditions:

  • That it forms part of one of the following types of family unit referred to in article 82.1 of the Personal Income Tax Law :

    1. The one made up of spouses who are not legally separated and, if applicable:

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

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

    2. In cases of legal separation, or when there is no marital bond, the family is formed by the father or mother and all the children who live with one or the other and who meet the requirements referred to in rule 1 of this article.

  • That the family unit is made up of taxpayers for the IRPF and residents in another Member State of the European Union or the European Economic Area

  • That with the Member State of the European Union or the European Economic Area in which any of the members of the family unit resides, there is an effective exchange of tax information under the terms provided for in section 4 of the First Additional Provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud.

    There is an effective exchange of tax information with those countries or territories that are not considered tax havens, to which the following applies:

    1. an international double taxation agreement with an information exchange clause, provided that such agreement does not expressly provide that the level of tax information exchange is insufficient for the purposes of this provision;

    2. an agreement on the exchange of information on tax matters; or

    3. the Convention on Mutual Administrative Assistance in Tax Matters of the OECD and the Council of Europe as amended by the 2010 Protocol.

    Notwithstanding the foregoing, regulations may establish cases in which, due to limitations on the exchange of information, there is no effective exchange of tax information.

Assumptions excluded from the application of the deduction

This deduction will not apply when any of the members of the family unit: