Taxpayers may deduct from the full fee corresponding to their individual declaration for Personal Income Tax the result of the following operations:
1. The following quantities are added together:
The full state and regional contributions reduced by the deductions provided for in articles 67 and 77 of the Personal Income Tax Law , of the members of the family unit contributing to the Personal Income Tax
The non-resident Income Tax payments corresponding to the income obtained in Spanish territory in that same tax period by the rest of the members of the family unit.
This operation 1 is represented graphically below.
|Σ Previous state liquid quota + Regional previous liquid quota + IRNR Quota = Amount obtained (C1)
|State prior liquid quota =
|Autonomous previous liquid quota =
|(+) Full state quota
|(+) Full regional quota
|(-) Deductions from article 67 Personal Income Tax Law:
|(-) Deductions from article 77 Personal Income Tax Law:
2. The total liquid tax that would have resulted from having been able to choose to pay taxes jointly with the rest of the members of the family unit ( C 2).
For this calculation, only the part of the positive income of the non-resident members integrated into the family unit that exceeds the negative income obtained by the latter will be taken into account, for each source of income.
Note: It will be understood, for these exclusive purposes, that all members of the family unit are taxpayers for Personal Income Tax .
3. It is subtracted from the amount obtained in number 1. (C1) the fee referred to in number 2. (C2). When said difference is negative, the amount to be computed will be zero.. Therefore:
C1 −C2 is less than or equal to 0: No deduction applicable
C1 −C2 is greater than 0: Deduction applies
4. The amount provided for in number 3 will be deducted from the full state and regional quota, once the deductions provided for in articles 67 and 77 of the Personal Income Tax Law have been made. in the following way :
The full state quota will be reduced in the proportion represented by the Income Tax payments of non-residents with respect to the total amount provided for in number 1., and
The rest will reduce the full state and regional quota in equal parts.
When there are several taxpayers of Personal Income Tax integrated into the family unit, this reduction will be made in proportion to the respective full contributions, once the deductions provided for in articles 67 and 77 of this law have been made. Law, of each one of them.