Reduction for joint tax payment

Regulations: Art. 84.2.3 and 4 Law IRPF  

Family units made up of both spouses

In joint declarations of family units made up of both spouses not legally separated and, if applicable, minor children living together, as well as legally incapacitated adults subject to extended or rehabilitated parental authority, as long as a new judicial resolution is not issued replacing it or, where appropriate, adult children with disabilities for whom representative guardianship is established when this is exercised by the person or persons who would have parental authority if the child were a minor, the taxable base will be reduced by 3,400 euros per year .

Single-parent family units

In joint declarations of single-parent family units , that is, those formed, in cases of legal separation or when there is no marital bond, by the father or mother and all minor children or legally incapacitated adults subject to extended or rehabilitated parental authority (or representative guardianship) who live with one or the other, the tax base will be reduced by 2,150 euros per year.

This reduction will not apply when the taxpayer lives with the father or mother of any of the children who are part of his or her family unit.

The reduction resulting from those mentioned will be applied, first of all, to the general tax base, and may not result in a negative result as a consequence of such reduction. The remainder, if any, will reduce the taxable savings base, which may not be negative either.