Chart: Judicial separations, divorces or annulments (with children): Joint taxation and application of the minimum by descendants
|Personal Income Tax Declaration
|Children with the following requirements
|Conditions of the resolution or agreement
|Who applies it in Personal Income Tax
|Option to pay taxes jointly with children
|Without guard and shared custody
|It corresponds to the parent who has been assigned guardianship and custody of the children on the date of tax accrual, that is, December 31.
|With guard and shared custody
The option to pay taxes jointly with the children can be exercised by either of the two parents (but only one of them).
However, if one of the parents dies during the year on a day other than December 31, only the surviving parent can file a joint return with the descendant.
That meet the following requirements:
1) That they live with the taxpayer or are economically dependent on him
2) That they have not obtained income greater than 8,000 euros per year during the year, excluding income exempt from personal income tax.
Parents who do not live with their children, but provide them with support by court order, may choose to:
Change of criteria: The TEAC resolutions of 05-29-2023, in unification of criteria, have established that, in these cases, only the regime provided for annuities for maintenance will be applied, without being able to opt for the minimum for descendants.
|3) That children under 25 years of age or with disabilities, regardless of their age, do not present a Personal Income Tax return with income greater than 1,800 euros.
|If the child declares jointly with one of the parents
|If the child declares individually