Reduction for joint tax payment

Regulations: Art. 84.2.3 and 4 Law IRPF  

Family units made up of both spouses

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

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 children or legally incapacitated adults 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 the civil and procedural legislation to support people with disabilities in the exercise of their legal capacity ( BOE of June 3), judicial resolutions establishing the extension or rehabilitation of parental authority will only be taken into account until a new judicial resolution is 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 judicial resolutions that establish representative guardianship for children of legal age 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 apply when the taxpayer lives with the father or mother of any of the children who are part of his or her family unit.

The reduction resulting from those mentioned will be applied, first of all, to the general tax base, and may not result in a negative result as a consequence of such reduction. The remainder, if any, will reduce the taxable savings base, which may not be negative either.