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Practical Income Manual 2022.

Reduction for joint tax payment

Regulations: Art. 84.2.3 and 4 Law Personal Income Tax  

Family units made up of both spouses

In joint declarations of family units made up of both spouses not legally separated and, if any, minor children who live together, as well as judicially incapacitated adults subject to extended or rehabilitated parental authority , the tax base will be reduced by 3,400 euros annually.

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 or adult children of age judicially incapacitated subject to extended or rehabilitated parental authority (or representative guardianship) who live with one or the other, the tax base will be reduced by 2,150 euros per year.

As a consequence of 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), the judicial resolutions by which the extension or rehabilitation of parental authority was established will only be taken into account as long as a new judicial resolution is not issued to replace it.

Likewise, after the aforementioned Law 8/2021, 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 judicial resolutions that establish the representative guardianship for adult children with disabilities when this is exercised by the person or persons to whom parental authority would correspond if the child were a minor.

Note: This reduction will not be applied when the taxpayer lives with the father or mother of any of the children who are part of their family unit.

The reduction that comes from those mentioned above will be applied, first of all, to the general tax base, without it being negative as a consequence of such reduction. The remainder, if any, will reduce the tax base of the savings, which may not be negative either.

Note: Keep in mind that in the case of family units referred to in article 82.1 of the Personal Income Tax Law , formed by taxpayers of this tax and residents in another Member State of the European Union or of the European Economic Area, a deduction on the quota discussed in Chapter 16 of the manual was established, with effect from January 1, 2018. The aforementioned deduction is intended, given that such family units cannot choose to file jointly, to equate their fee to pay with 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 have chosen to pay taxes in accordance with the special tax regime applicable to workers posted to Spanish territory provided for in the article 93 of the Personal Income Tax Law to which we refer in Chapter 2 of this manual.