Reduction for joint tax payment
Family units made up of both spouses
In joint declarations of family units made up of both spouses not legally separated and, if applicable, minor children living together, as well as legally incapacitated adults subject to extended or rehabilitated parental authority, the tax base will be reduced by 3,400 euros per year.
Single-parent family units
In joint declarations of single-parent family units , that is, those formed, in cases of legal separation or when there is no marital bond, by the father or mother and all minor children or legally incapacitated adults subject to extended or rehabilitated parental authority who live with one or the other, the tax base will be reduced by 2,150 euros per year.
Note: This reduction will not apply when the taxpayer lives with the father or mother of any of the children who are part of his or her family unit.
The reduction resulting from those mentioned will be applied, first of all, to the general tax base, and may not result in a negative result as a consequence of such reduction. The remainder, if any, will reduce the taxable savings base, which may not be negative either.
Note: Please note that in the case of family units referred to in article 82.1 of the Income Tax , made up of taxpayers of this Tax and residents of another Member State of the European Union or the Economic Area, a deduction on the quota discussed in Chapter of the Manual was established with effect from 1 January 2018. Given that such family units cannot choose to file jointly, the purpose of this deduction is to equate the amount payable to that which the taxpayer would have borne if all members of the family unit had been tax residents in Spain.
However, this new deduction is not applicable when any of the members of the family unit has chosen to pay taxes under the special tax regime applicable to posted to Spanish territory provided for in article of the Income Tax Law, which we refer to in Chapter of this Manual.