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Individual or joint tax return

Learn about the methods for filing your Income Tax returns

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Features of joint taxation

  • To determine the obligation to file, the rules of individual taxation apply, without increasing or multiplying the amounts or limits based 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 minimum amount 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 per year for a family unit consisting of married couples who are not legally separated, and minor or adult disabled children who live together.

    • €2,150 per year for a single-parent family unit consisting of an unmarried, widowed or legally separated father or mother with minor children or incapacitated older children who live with him or her. (will not be applicable if the taxpayer lives with the father or mother of any of the children who are part of his or her family unit)