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Practical manual for Income Tax 2023.

Individual taxation and option for joint taxation

The Tax Agency's electronic headquarters includes a " Virtual Income Assistant ", where you can consult the taxation options, individual or joint, depending on your personal and family circumstances.

Approach

  • As a general rule , the IRPF declaration is submitted individually. However, persons within a family unit, under the terms discussed above, may choose, if they so wish, to file jointly, provided that all members are taxpayers for this tax.

  • In de facto couples without a marital bond, only one of its members (father or mother) can form a family unit with the children who meet the requirements mentioned above and, consequently, opt for joint taxation. The other member of the couple must declare individually.

    However, it must be taken into account that article 84.2.4 of the Personal Income Tax Law (which establishes the "Rules applicable to joint taxation") indicates the inadmissibility of the reduction of 2,150 euros per year in the second of the types of family unit referred to in article 82 of the Personal Income Tax Law , in cases where the taxpayer lives with the father or mother of one of the children who form part of his or her family unit.

  • In cases of separation or divorce or absence of marital bond , the option for joint taxation will correspond to the person who has been granted custody of the children on the date of accrual of IRPF , as this is the parent who lives with them. Where custody is shared, either parent may file a joint tax return, while the other must file an individual tax return.

  • Once the option to pay taxes individually or jointly has been exercised, it is not possible to subsequently modify said option by submitting new returns, unless these are also submitted within the regulatory period for submitting returns; Once this period has ended, the tax option for that tax period cannot be changed.

The option to declare jointly

  • It is expressed when filing the IRPF declaration corresponding to the fiscal year for which the choice is made. Once the option has been exercised, it may only be modified within the regulatory period for filing declarations.

    In the event that no declaration has been filed, the tax authorities, when making the appropriate settlements, will apply the rules of individual taxation, unless the members of the family unit expressly state otherwise within ten days of the request from the authorities.

  • It does not bind the family unit for successive years.

    Thus, a joint declaration for the 2022 financial year does not require a joint declaration in 2023; Similarly, the joint declaration in 2023 is not binding for 2024.

  • It compulsorily covers all members of the family unit.

    If any of the members of the family unit files an individual tax return, the remaining members must use this same taxation system.

Note: Please note that in the case of family units referred to in article 82.1 of the Income Tax formed by taxpayers of this tax and residents of another Member State of the European Union or the European Economic Area, a deduction on the quota discussed in Chapter of the Manual has been established since January 1 2018. Given that such family units cannot choose to file jointly, the purpose of this deduction is to equate the amount payable to that which the taxpayer would have borne if all members of the family unit had been tax residents in Spain. However, this deduction is not applicable when any of the members of the family unit has chosen to pay taxes under the special tax regime applicable to workers posted to Spanish territory provided for in article 93 of the Tax Law referred to in this Chapter.

General characteristics of joint taxation

Regulations: Art. 84 Law Income Tax

Regardless of other particularities that will be indicated in the corresponding chapters of this Manual, the joint taxation regime has the following general characteristics:

  • To determine whether or not there is an obligation to declare , the amount of income, the taxable and liquidable base and the tax debt, the individual taxation rules will generally apply , without it being necessary, except in the cases expressly provided for in the regulation discussed below, to increase or multiply the amounts or limits based on the number of members of the family unit.

  • Income of any type obtained by each and every member of the family unit will be subject to tax cumulatively .

  • All members of the family unit will be subject to tax jointly and severally , so that the tax debt, resulting from the declaration or discovered by the Administration, may be demanded in its entirety from any of them.

    However, the right of the members of the family unit to internally apportion the tax debt among themselves is recognized, according to the part of the joint income that corresponds to each one, without said apportionment having fiscal effects.

  • The same tax scales apply for individual taxation

  • Except in cases expressly provided for in the IRPF regulations, the joint declaration does not entail the extension of any of the limits that affect certain deductible items.

  • Negative items from previous periods not offset by the taxpayers comprising the family unit may be offset in accordance with the general rules of Personal Income Tax , regardless of whether they come from a previous individual or joint declaration.

    Negative items determined in joint taxation will be offset, in the case of subsequent individual taxation, exclusively by those taxpayers to whom they correspond, in accordance with the rules on individualization of income contained in the Personal Income Tax Law .

  • Reductions in the tax base for contributions to social security systems, including those established for people with disabilities, to protected assets of people with disabilities and to the Mutual Fund for Social Security of Professional Athletes are treated as follows.

    The maximum reduction limits for contributions to the aforementioned social security systems, to the protected assets of people with disabilities and to the Mutual Fund for Social Security of Professional Athletes will be applied individually by each participant, contributor, member or insured integrated into the family unit who is entitled to any of these reductions.

    The maximum reduction limits for contributions to the aforementioned social security systems are discussed in Chapter 13.

  • Minimum personal amount of the taxpayer.

    In any of the family unit modalities, the personal minimum applicable in the joint declaration will be 5,550 euros per year , regardless of the number of members included in it.

    The calculation of the increase in the personal minimum due to the age of the taxpayer will be carried out in accordance with the personal circumstances of each of the spouses in the family unit.

  • Minimum for taxpayer disability.

    The calculation of the taxpayer's disability minimum will be carried out taking into account the circumstances of disability that, where applicable, exist in each of the spouses in the family unit.

    Note: The personal minimum and the minimum for disability of the taxpayer will not apply in the joint declaration for children, without prejudice to the amount to be applied as the minimum for descendants and for disability.

  • Reduction for joint taxation.

    a. In joint declarations of family units made up of both spouses , not legally separated, and their children , if any (family unit type 1), a reduction in the tax base of 3,400 euros per year will be applied , prior to reductions for contributions to social security systems, including those set up for people with disabilities, as well as to protected assets of people with disabilities and to the Mutual Fund for social security for professional athletes provided for in the Personal Income Tax Law .

    This reduction will be applied, first of all, to the general tax base without being able to result in a negative result as a consequence of such reduction. The remainder, if any, will reduce the taxable base of the savings, which may not be negative either.

    b. In joint declarations of family units made up of the father or mother and all the children who live with one or the other (2nd type of family unit, in cases of legal separation or when there is no marital bond) a reduction in the tax base of 2,150 euros per year will be applied , prior to reductions for contributions to social security systems, including those set up for people with disabilities, as well as to protected assets of people with disabilities and to the Mutual Fund for social security for professional athletes provided for in the Personal Income Tax Law .

    This reduction will be applied, first of all, to the general tax base without being able to result in a negative result as a consequence of such reduction. The remainder, if any, will reduce the taxable base of the savings, which may not be negative either.

    Note: The reduction for joint taxation 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.