5.1. Personal information
The data requested below is necessary to determine the existence or not of a family unit FAMILY UNIT (ART. 82 LAW), and to calculate the amount of the personal minimum.
Marital status (as of 12-31-2018)
Indicate the marital status as of December 31, 2018 of the taxpayer who appears as "1 declarant", in accordance with any of the following situations:
- Divorced or legally separated
In the event of death in 2018, the taxpayer's marital status on the date of death must be indicated.
The determination of the members of the family unit will be carried out solely taking into account the situation existing on December 31. Therefore, in the event of death on a day other than December 31, the tax period ends and the Tax is accrued on the date of death, without the option of joint taxation with the rest of the members of the family unit.
Attention: Once this information is confirmed, upon exiting the wizard for completing personal data, it cannot be modified later.
Do you have minor or disabled children subject to extended or rehabilitated parental authority who form a family unit with you?
It will be indicated if the taxpayer has, on the tax accrual date, any children who are part of their family unit; that is to say: children under 18 years of age (unless they live independently of their parents with the consent of their parents), or children of legal age who are legally incapacitated and subject to extended or rehabilitated parental authority.
If minor children (or disabled children subject to extended or rehabilitated parental authority) receive income, you must also select the number of children receiving income. The program only admits a maximum of four children receiving income.
Attention: Once this information is confirmed when exiting the wizard for completing personal data, it cannot be modified later.
Non-resident spouse who is not a taxpayer
This box will be marked with an "X" if the taxpayer's spouse is not a resident in Spanish territory and, furthermore, does not have the status of personal income tax taxpayer.
It should be noted that if the spouse or any other member of the family unit is not resident in Spanish territory, the option for the joint taxation regime is not possible.
Death of the declarant (before December 31)
If the declarant died during 2018, indicate the date of death. For this box to be enabled, you must have marked an "X" in the box that appears in the initial data capture window.
Indicate the day, month and year of birth of the declarant and, if applicable, the spouse.
The tax identification number (NIF) of the declarant and, if applicable, the spouse will be recorded.
Declarant or disabled spouse
If the declarant or spouse is disabled, they must indicate their degree of disability.
Taxpayers whose disability has been declared judicially must indicate at least a degree of disability of 65 percent, even if they do not reach said degree.
If during the tax period the disability situation has arisen or its degree or circumstances have changed, the code corresponding to the disability existing on the date of tax accrual will be selected (normally December 31).
You must select the corresponding key among the following:
- Disability equal to or greater than 33% and less than 65%
- Disability of a degree equal to or greater than 33% and less than 65%, if it is proven that they need help from third parties or reduced mobility.
- Disability equal to or greater than 65%
- Judicial incapacitation by sentence of civil jurisdiction.