Reduction for joint tax payment

Regulations: Art. 84.2.3 and 4 Law Personal Income Tax  

Family units made up of both spouses

In joint declarations of family units made up of both spouses not legally separated and, if any, minor children who live together, as well as judicially incapacitated adults subject to extended or rehabilitated parental authority , as long as a new judicial resolution is not issued to replace it or, where appropriate, the adult children with disabilities for whom representative guardianship is established when it is exercised by the person or persons to whom parental authority would correspond. If the child is a minor, the tax base will be reduced by 3,400 euros per year .

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 or adult children of age judicially incapacitated 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.

This reduction will not apply when the taxpayer lives with the father or mother of any of the children who are part of their family unit.

The reduction that comes from those mentioned above will be applied, first of all, to the general tax base, without it being negative as a consequence of such reduction. The remainder, if any, will reduce the tax base of the savings, which may not be negative either.