| Option to file taxes jointly with children |
- Children under 18 years of age, except those who, with the consent of their parents, live independently of them and
- Adult children who, before September 3, 2021, had been declared judicially incapacitated, subject to extended or rehabilitated parental authority.
- Children of legal age for whom representative guardianship has been judicially declared as of September 3, 2021.
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Without guard and custody
shared |
It corresponds to the parent who has been assigned custody of the children on the date the tax is due, that is, December 31. |
With shared guard and custody
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The option to file 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 fiscal year on a day other than December 31, only the surviving parent can file a joint return with the child.
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Minimum by
descendants |
- Children under 25 years of age
- Children with disabilities, regardless of their age,
That they meet the following requirements:
1) Who live with the taxpayer or are financially dependent on him
2) That they have not obtained income in the year exceeding 8,000 euros per year, excluding income exempt from personal income tax.
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Coexistence |
- If custody is shared, the minimum will be prorated between the two parents.
- If custody is not shared, the parent who has been awarded custody or, once this has been terminated, the parent with whom the children live will be entitled to the entire minimum for descendants, except as indicated in the following case [economic dependency].
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| Economic dependence |
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If custody is not shared, the parent who, without having been assigned custody of the children and without paying annual child support payments in their favor by court order, nevertheless contributes to their financial support, will be entitled to the application of the minimum for descendants (economic dependency that is assimilated to cohabitation), prorated equally with the parent who has custody.
- On the other hand, parents who do NOT live with their children, but provide them with support by court order, will apply the regime provided for annual alimony, but NOT the minimum for descendants.
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| 3) That children under 25 years of age or with disabilities, regardless of their age, do not file a IRPF declaration with income exceeding 1,800 euros. |
If the child declares jointly with one of the parents |
- If the child has income greater than 1,800 euros , the parent with whom he/she pays joint taxes applies the entire minimum for descendants and the other parent in no case has the right to the minimum.
However, if one of the parents dies during the tax period, and the descendant's income is greater than 1,800 euros, the minimum will be prorated 50% between the two parents, provided that the deceased parent at the date of death was entitled to the minimum for descendants , it being irrelevant whether the surviving parent pays taxes jointly with the descendant.
- If the child has income equal to or less than 1,800 euros the minimum will be prorated in the case of shared custody or cohabitation with both parents or in the case of economic dependency unless the parent is obliged to apply annual alimony payments.
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| If the child declares individually |
- If the child's income is equal to or less than 1,800 euros, taxpayers with the right to apply the minimum for descendants, provided that the remaining requirements are met.
- If their income is greater than 1,800 euros, none of them can apply the minimum for descendants.
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