Particularities in case of joint taxation in personal income tax

When the members of a family unit have opted for joint taxation in the Personal Income Tax , the limit of the joint full contributions of the Personal Income Tax and the Wealth Tax will be calculated by accumulating the contributions full amounts accrued by the components of the family unit in the Wealth Tax. Where applicable, the reduction that may be applied will be prorated among the taxpayers in proportion to their respective full Wealth Tax contributions.