Each taxpayer can choose whether to file the income tax return individually or jointly.  If you choose to file jointly, the return must include all the members of the family. If, on the other hand, you choose to file individually, each member of the family unit must use the same tax regime. 

The joint income tax return benefits single-parent families and couples, when one of the two does not work or has a much lower income than the other. That is to say, when the income of one represents more than 30% of that of the other member of the couple. 

The reduction established in the taxable base is 3,400 euros per year. This deduction translates into an advantage of between 646 euros or 1,700 euros. It will depend on whether the family income is in the lower or higher bracket of the rate. For the Tax Agency the joint income tax return applies for: 

• Married couple with or without children: the couple can choose whether to file the tax return jointly or individually. In case of filing as a married couple, the taxable base is reduced by 3,400 euros, if there is a marital bond. 
• Divorced couple with children: Divorced couples can also file a joint tax return if they have joint custody of their children. In this case, only one of the two can file a joint tax return and include the children. The benefit will be a reduction of 2,150 euros of taxable income. 

Single-parent families 

Widowed, separated persons with children or single-parent families will benefit from the joint income tax return with a reduction of 2,150 euros, provided that the children live with the taxpayer, are minors or disabled and do not obtain income over 8,000 euros. 

Common-law couples 

Unmarried couples cannot file a joint tax return.  In the case of a domestic partnership with children, only one of the members of the couple with their descendants can opt for joint taxation. The other must be taxed individually. 

Remember that only married couples celebrated before December 31, 2020, can file a joint income tax return, since the Tax Agency will consider the family situation of the previous year. 

If you have any doubts about how to file your income tax return, remember that there is a deadline until June 30. Schedule an appointment with Duguech&Dip and we will provide you with the legal advice you need. 

This information does not constitute under any circumstances legal advice, serving only for informational purposes. In case you need professional services in Global Immigration and Mobility, please contact us.

* It should be taken into account that the regulations of any of the countries analyzed, as well as the established procedures, may change at any time and without prior notice.

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