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Individual or joint tax return

Learn about the methods for filing your Income Tax returns

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What is a family unit?

In general, the Personal Income Tax declaration is filed individually. However, people in a family unit can file a joint tax return.

The family unit is formed:

In the case of marriage, by the not legally separated spouses and, if any:

  • children under legal age, except for those who live independently with their parents' consent.

  • Children of legal age who are legally incapacitated and subject to extended or renewed parental authority. After the reform of the Civil Code, children of legal age with disabilities are also included, on whom a representative curatela has been established by court order.

In the absence of marriage or in cases of legal separation, it is formed of:

The parent and all the children who live with one or the other and meet the requirements indicated above.

Legal age is reached at 18.

The determination of members of the family unit is carried out in accordance with the situation on 31 December each year.