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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?

As a general rule, the IRPF declaration is submitted individually. However, people within a family unit may file a joint declaration.

The family unit is made up of:

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. Following the reform of the Civil Code, adult children with disabilities for whom a representative guardianship has been established by court order are also included.

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

The father or mother 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.