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, as long as a new judicial resolution is not issued replacing it or, where appropriate, adult children with disabilities for whom representative guardianship is established when this is exercised by the person or persons to whom parental authority would correspond if the child were a minor, the taxable 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 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.
Note: Please note that in the case of family units referred to in article 82.1 of the Income Tax Law, made up of taxpayers of this tax and residents of another Member State of the European Union or the European Economic Area, a deduction on the quota was established with effect from 1 January 2018 is discussed in 16 of the Manual. Given that such family units cannot choose to file jointly, the aim of this deduction is to equate their share to be paid to what 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 has chosen to pay under the special tax regime applicable to workers posted to Spanish territory provided for in article of the Income Tax Law, which we refer to in Chapter of this Manual.