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 court ruling is not issued to replace it or, where applicable, disabled adult children 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 tax base will be reduced by €3,400 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 or adult children who are legally incapacitated and 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 per year.
As a consequence of Law 8/2021, of June 2, which reforms the civil and procedural legislation to support people with disabilities in the exercise of their legal capacity ( BOE of June 3), judicial resolutions establishing the extension or rehabilitation of parental authority will only be taken into account until a new judicial resolution is issued to replace it.
Likewise, after the aforementioned Law 8/2021, the references made in article 82 of the Personal Income Tax Law to extended or rehabilitated parental authority must be understood as being made to judicial resolutions that establish representative guardianship for children of legal age with disabilities when this is exercised by the person or persons to whom parental authority would correspond if the child were a minor.
Note: 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.
In cases of legal separation or absence of a marital bond in which the custody of the children is shared, if the existence of mutual agreement between the parents for one or the other to apply for "joint taxation" is not justified, mutual agreement that must be prior to the presentation of the declarations, both parents, and also all the children, must pay tax under the "individual taxation" regime, as required by the wording of articles 82.1 2 and 82.2 of the Personal Income Tax Law , therefore the reduction of article 84.2.4 of the aforementioned Personal Income Tax Law ## not being applicable in these cases. See in this regard the Resolution of the TEAC of July 19, 2024, Claim number 00/02172/2023, filed in an appeal for the unification of criteria.
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.
In cases of legal separation or absence of a marital bond in which the custody of the children is shared, if the existence of mutual agreement between the parents for one or the other to apply for "joint taxation" is not justified, mutual agreement that must be prior to the presentation of the declarations, both parents, and also all the children, must pay tax under the "individual taxation" regime, as required by the wording of articles 82.1 2 and 82.2 of the Personal Income Tax Law , therefore the reduction of article 84.2.4 of the aforementioned Personal Income Tax Law not being applicable in these cases.
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.