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Practical Income Manual 2021.

The family unit in personal income tax


For the purposes of Personal Income Tax , there are two types of family unit, namely:

• In case of marriage (modality 1)

That made up of spouses not legally separated and, if any:

  1. Minor children, with the exception of 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.

Remember: The age of majority is reached when you turn 18 years old.

In the absence of marriage or in cases of legal separation (modality 2)

The one formed by the father or mother and all the children who live with one or the other and meet the requirements indicated for modality 1 above.

Common rules for both types of family unit

From the legal regulation of family unit modalities, the following conclusions can be drawn:

  • Any other family grouping, different from the above, does not constitute a family unit for the purposes of Personal Income Tax .

  • No one may be part of two family units at the same time.

  • The determination of members of the family unit is carried out in accordance with the situation on 31 December each year.

    Therefore, if a child turns 18 during the year, they will no longer be part of the family unit in that tax period.