Individual or joint tax return
Learn about the methods for filing your Income Tax returns
Features of joint taxation
-
To determine the obligation to declare, the individual taxation rules are applied, without the increase or multiplication of the amounts or limits depending on the number of members of the family unit.
-
Income of any kind obtained by all or each of the family unit members is taxed on an accumulated basis.
-
Except where expressly required by tax regulations, the joint tax return shall not give rise to the extension of any limits affecting certain deductible items.
-
The amount of the minimum per taxpayer will be €5,550 per year, regardless of the number of members in the family unit.
-
In joint declarations, a reduction in the tax base is established for:
-
€3,400 annually for a family unit made up of married couples not legally separated, and minor or incapacitated adult children who live together.
-
€2,150 per year for a single-parent family unit made up of the unmarried, widowed or legally separated father or mother with minor children, or disabled adults, who live with him or her. (will not apply if the taxpayer lives with the father or mother of any of the children who are part of their family unit)
-