Chart: Judicial separations, divorces or annulments (with children): Joint taxation and application of the minimum by descendants
|Personal Income Tax Declaration||Children with the following requirements||Conditions of the resolution or agreement||Who applies it in the Personal Income Tax|
|Option to pay taxes jointly with children||
||Without guard and shared custody
||It corresponds to the parent who has been assigned guardianship and custody of the children on the date of tax accrual, that is, December 31.|
|With guard and shared custody
||The option to pay taxes jointly with the children can be exercised by either of the two parents (but only one of them).|
>That meet the following requirements:
1) That they live with the taxpayer or are economically dependent on him
2) That they have not obtained income greater than 8,000 euros per year during the year, excluding income exempt from personal income tax.
|Economic dependence||Parents who do not live with their children, but provide them with support by court order, may choose to:
(*) If the minimum is applied for descendants, it will be prorated between both parents.
|3) That children under 25 years of age or with disabilities, regardless of their age, do not present a Personal Income Tax return with income greater than 1,800 euros.||If the child declares jointly with one of the parents||
|If the child declares individually||