Skip to main content
Form 100. Personal Income Tax Return 2018

3.3.11. Who should sign the declaration

  1. INDIVIDUAL TAXATION

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

    If the declaration is for a minor, it must be signed by his or her father, mother or guardian, who must provide their identification data in the spaces reserved for the representative.

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

  2. JOINT INCOME TAX RETURN

    • In the case of the 1st type of family unit (made up of both spouses), the declaration must be signed by both spouses (except in the case of disability of one of them or one of them having conferred representation to the other), acting on their own behalf and, where applicable, on behalf of the children who are members of the family unit.

    • In the case of the 2nd type of family unit (in the case of legal separation or non-existence of marriage), the declaration must be signed by the father or mother, acting on their own behalf 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, the legitimate heir must sign the declaration.