| Option to pay taxes jointly with children |
- Children under 18 years of age, with the exception of those who, with the consent of their parents, live independently of them and
- Children of legal age who, before September 3, 2021, had been judicially declared 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 shared custody
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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
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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.
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Minimum per
descendants |
- Children under 25 years of age
- Children with disabilities, whatever their age,
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.
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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 is assigned custody or once this is extinguished, the parent with whom the children live will have the right to the entire minimum for descendants, except as indicated in the following case [dependency economic].
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| Economic dependence |
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If custody is not shared, the parent who, without having custody of the children and without paying annuities for child support by judicial decision, nevertheless contributes to the financial maintenance of the children, will have the right to the application of the minimum for descendants (economic dependence that is assimilated to cohabitation), prorated equally with the parent who has custody.
- On the contrary, parents who do NOT live with their children, but provide them with maintenance by judicial resolution, will apply the regime provided for annuities for maintenance, 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 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 has income exceeding 1,800 euros , the parent with whom he or she taxes jointly applies the entire minimum for descendants and the other parent is not entitled to the minimum in any case.
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 on the date of death was entitled to the minimum for descendants , it being irrelevant that 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 guard and shared custody or cohabitation with both parents or in the case of economic dependence unless the parent is obliged to apply annuities for food.
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| If the child declares individually |
- If the child has income equal to or less than 1,800 euros, eligible taxpayers can apply the minimum for descendants, provided that the remaining requirements are met.
- If the income is greater than 1,800 euros, none of them can apply the minimum for descendants.
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