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Form 100. Personal Income Tax Declaration 2018

3.2.3. Rules applicable to joint taxation

In joint taxation, the general tax rules regarding determination of taxpayers' income, determination of taxable and liquidable bases and determination of tax debt will be applicable. With the following specialties:

  1. All members of the family unit will be jointly and severally subject to the Tax, without prejudice to the right to prorate the tax debt among themselves, according to the part of subject income that corresponds to each of them.

  2. Income of any type obtained by individuals integrated into a family unit who have opted for joint taxation will be taxed cumulatively.

  3. The amounts and quantitative limits established for the purposes of individual taxation will be applied in the same amount in joint taxation, without their elevation or multiplication depending on the number of members of the family unit, with the exceptions set forth in the article. 84 of the Personal Income Tax Law. Nevertheless:

    • The maximum reduction limits for contributions to social security systems and protected assets of people with disabilities will be applied individually by each participant or mutual member integrated into the family unit.

    • In any of the types of family unit, the minimum of the taxpayer will be 5,550 euros per year, regardless of the number of members in it. To quantify the increase in the taxpayer's minimum due to age and the minimum due to disability, the personal circumstances of each of the spouses integrated into the family unit will be taken into account.

  4. In joint taxation, capital losses and general negative taxable bases incurred and not compensated by the taxpayers who are members of the family unit in previous tax periods in which they have paid taxes individually will be compensable, in accordance with the general tax rules.

  5. The same concepts determined in joint taxation will be exclusively offset, in the case of subsequent individual taxation, by those taxpayers to whom they correspond in accordance with the rules on individualization of income contained in the Tax Law.