4. Completion. Preliminary questions.

1. If you want to know the taxation modality (individual or joint) that is most favorable to you you must include the economic data of all members of the family unit .

   The program will show you the individual declaration of the members of the family unit who have obtained income and the joint declaration (which is generated from the data entered in the individual declarations).

   Once compared, you can choose to file individual or joint returns.

2. The individual declaration will be generated automatically in any of the following cases:

   • Taxpayers who died during the year on a day other than December 31.

   • If you have performed an individual data capture; That is, if you have checked the box corresponding to: "If you want the program to calculate only the filer's individual return, check here."

     In this case, by entering only your economic data, without including those of the rest of the family unit, the program will only show you your individual declaration and will not carry out the operations that allow you to know the taxation modality that is most favorable to you, nor will it allow the possibility of requesting the suspension of the payment of the tax debt, in an amount equal to or less than the refund to which your spouse is entitled for this tax.

     Once this screen is confirmed, it cannot be modified later, so if you need to make any changes, you must start a new declaration.

   • Taxpayers whose spouse is a non-resident and not a personal income tax payer.

3. The incorporation of the data necessary to complete the declaration will necessarily be done from the individual declaration of each taxpayer.

   However, the following data may be completed from the joint declaration:

   • Data relating to the Representative.

   • Supplementary Declaration (with effect only on the joint declaration)

   • Tax Allocation.

   • Current account of the income or refund document