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Form 100. Personal Income Tax Declaration 2018

3.3.11. Who must sign the declaration

  1. INDIVIDUAL TAXATION

    The declaration will be signed by the taxpayer or his representative.

    If it is the declaration of a minor, his or her father, mother or guardian must sign it, noting their identifying information in the spaces reserved for the representative.

    In the case of deceased taxpayers, the legal representative, or, where applicable, legitimized heir, must sign the declaration.

  2. JOINT INCOME TAX RETURN

    • When it is the 1st modality of family unit (made up of both spouses), the declaration must be signed by both spouses (unless one of them is disabled or one of them has conferred their representation on the another), acting in their own name and on behalf, if applicable, of the children members of the family unit.

    • When it comes to the 2nd type of family unit (in case of legal separation or non-existence of marriage), the declaration must be signed by the father or mother, acting in their own name and on behalf of the children who are members of the family unit.

In the case of deceased taxpayers, the legal representative, or, where applicable, legitimized heir, must sign the declaration.