Delimitation and conditions for its application
Since January 1, 2018, and in order to adapt our regulations to European Union Law, this deduction on the quota is established in favor of those taxpayers who are members of a family unit in which one of its members resides in another State. member of the European Union or the European Economic Area, which prevents them from submitting a joint declaration. In this way, the fee payable by the taxpayer residing in Spanish territory is equal to that which would have been borne if all members of the family unit had been tax residents in Spain.
Conditions for applying the deduction
The deduction may be applied by those taxpayers who meet the following conditions:
That is part of one of the following types of family unit referred to in article 82.1 of the Personal Income Tax Law :
1. That made up of spouses not legally separated and, if any:
Minor children, with the exception of those who, with the consent of their parents, live independently of them.
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, that 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 Personal Income Tax and residents in another Member State of the European Union or the European Economic Area.
That in 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 legislation on mutual assistance regarding the exchange of tax information in the terms provided for in Law 58/2003, of December 17, General Tax, which is applicable.
Note: Please note that, with effect from July 11, 2021, article sixteen of Law 11/2021, of July 9, on measures to prevent and combat tax fraud, transposing Directive (EU) 2016/1164 , of the Council, of July 12, 2016, establishing rules against tax avoidance practices that directly affect the functioning of the internal market, modifying various tax rules and regulations on gambling ( BOE of 10) has modified the first Additional Provision of Law 36/2006, of November 29, on measures for the prevention of tax fraud, replacing, in accordance with the new international parameters, the concepts from tax havens, countries or territories with which there is no effective exchange of information, or countries with no or low taxation, to non-cooperative jurisdictions.
Likewise, the aforementioned Law 11/2021 adds a new tenth Additional Provision to Law 36/2006, which establishes in section 2 that "References made to sections 2, 3 and 4 of the Additional Provision will be understood to be deleted first of this Law, in its drafting prior to the entry into force of Law 11/2021, on measures to prevent and combat tax fraud and transposition of the Directive ( EU ) 2016/1164, of the Council, of July 12, which establishes rules against tax avoidance practices that directly affect the functioning of the internal market, modifying various tax rules and the regulation of gambling.
For its part, section 3 of the new tenth Additional Provision of Law 36/2006 states that "L as normative references made to States with those in which there is an effective exchange of tax information or tax matters, will be understood to be carried out to States with which there are regulations on mutual assistance regarding the exchange of tax information in the terms provided for in Law 58/2003, of December 17, General Tax, which is applicable".
Cases excluded from the application of the deduction
This deduction will not apply when any of the members of the family unit:
I would have chosen to pay taxes under the special regime applicable to workers posted to Spanish territory in accordance with the provisions of article 93 of the Personal Income Tax Law
He would have chosen to pay taxes under the regime provided for taxpayers residing in other Member States of the European Union in article 46 of the consolidated text of the Non-Resident Income Tax Law.
Do not have a tax identification number.