Particularities in case of joint taxation in personal income tax

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