The family unit in personal income tax

Modalities

For the purposes of IRPF , there are two types of family unit, namely:

• In case of marriage (modality 1)

  The one made up of spouses who are not legally separated and, if any:

  1. Minor children, except those who, with the consent of their parents, live independently of them.
  2. Children of legal age who are legally incapacitated and subject to extended or renewed parental authority.

  Remember: the age of majority is reached upon reaching the age of 18.

• In the absence of marriage or in cases of legal separation (modality 2)

  The family is made up of the father or mother and all the children who live with one or the other and meet the requirements indicated for modality 1 above.

Common rules for both types of family unit

From the legal regulation of the modalities of family unity, the following conclusions can be drawn:

• Any other family grouping, other than the above, does not constitute a family unit for the purposes of IRPF .
• No one may be part of two family units at the same time.
• The determination of members of the family unit is carried out in accordance with the situation on 31 December each year.

  Therefore, if a child turns 18 during the year, he or she will no longer be part of the household for that tax period.