The family unit in personal income tax

Modalities

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:

Minor children, with the exception of those who, with the consent of their parents, live independently of them.
Judicially incapacitated children of legal age subject to extended or rehabilitated parental authority, until a new judicial resolution is issued to replace it or, where appropriate, children of legal age with disabilities for whom representative guardianship is established when this is exercised by the person or persons to whom parental authority would correspond if the child were a minor.

Note:

Law 8/2021, of June 2, which reforms civil and procedural legislation to support people with disabilities in the exercise of their legal capacity (BOE of June 3) has replaced the extension or rehabilitation of the judicially agreed parental authority in the case of minors with disabilities who come of age, or of unmarried adult children who live with their parents and who suffer from a certain disability, for the support measures for the exercise of legal capacity that the child with a disability needs when he or she reaches the age of majority (or the adult child with a disability who lives with his or her parents), in the same way and by the same means as any adult who requires them.

However, for those who held extended or rehabilitated parental authority on the date of entry into force of the aforementioned Law 8/2021, the second transitional provision establishes a transitional regime that allows it to continue to be exercised until a maximum period of three years occurs. the review by the judicial authority ex officio or at the request of the Public Prosecutor's Office of this situation.

Taking into account the above, and taking into account the modifications incorporated by Law 8/2021 regarding people with disabilities, the references made in article 82 of the Personal Income Tax Law to extended or rehabilitated parental authority must be understood as being made to the following judicial measures:

Judicial resolutions issued under the regime prior to Law 8/2021, which established the extension or rehabilitation of parental authority, as long as a new judicial resolution has not been issued to replace them with new measures adapted to Law 8/2021. .
Judicial resolutions issued after the entry into force of Law 8/2021 establishing representative guardianship for the same cases for which, in accordance with the regime prior to Law 8/2021, extended or extended parental authority was established. rehabilitated (previous article 171 of the Civil Code) which are the following:
- The resolutions establishing representative guardianship over children with disabilities when they reach the age of majority, exercised by the person or persons to whom parental authority would correspond if the child were a minor.
- The resolutions establishing representative guardianship for a disabled child of unmarried age who lives in the company of his parents or any of them, also exercised by the person or persons to whom parental authority would correspond if the child were younger.

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.