There are two basic rules when deciding whether the taxation of the family unit should be joint or not. The first is that the option exercised in 2021 can only be modified before the end of the regulatory declaration period, that is, June 30. Once this period has expired, the option cannot be changed for this exercise.
However, this option does not bind us for successive periods. Thus, the joint declaration in the 2020 financial year does not oblige you to also have to declare jointly in 2021; In the same way, the joint declaration in 2021 is not binding for 2022. And the second rule is that no one can be part of two family units at the same time.
Family Unit Options
The natural persons that make up the family unit can choose to pay taxes individually each one or jointly, as long as all the members are IRPF taxpayers.
The option to pay jointly covers all the members of the family unit. If one of them presents an individual declaration, the rest must use the same regime.
defining moment
The determination of the members of the family unit must be carried out taking into account the existing situation as of December 31 of each year. Thus, a couple that gets married during the year can file a joint return, since on that date they form a family unit.
If one of the spouses has died, it is necessary to present a declaration of the family nucleus, on the one hand, and an individual declaration of the deceased for the period in which he was still living in 2021.
lack of declaration
When it has not been declared and the Tax Agency sends us a requirement, the members of the family unit must pay taxes individually, unless we expressly state our option to do so jointly within a period of 10 days from the requirement.
Minimum per taxpayer
In any of the family unit modalities, the established minimum taxpayer is 5,550 euros per year, regardless of the number of members integrated into it. The increase in the minimum by age can be applied in joint taxation for each spouse who meets the requirements. If there is no cohabitation between the parents, the tax base is reduced to 2,150 euros.
Minimum per descendant
The entire minimum for descendants that corresponds to the child is applied if the child has an income of more than 1,800 euros, but the other parent is not, then, entitled to the minimum when the child presents the declaration. If the child has not obtained income in 2021 of more than 1,800 euros, the minimum for descendants is distributed between the parents in equal parts, even if one of them pays taxes jointly with the children.
In the event of marital separation or divorce or absence of a marital bond, the option for joint taxation will correspond to the person who has been assigned guardianship and custody of the children on the date of accrual of the Tax, as it is the parent who lives with them.
In the case of a married couple with a 17-year-old daughter who has a son, there are two family units: the one made up of the two spouses and the one of the 17-year-old daughter and her son.
common-law couples
In unmarried couples, only one of its members (father or mother) can form a family unit with the children who meet the requirements and opt for joint taxation. The other member of the couple must declare individually.
In the case of a common-law couple with a minor child in which one of the parents declares jointly with the child with income of more than 1,800 euros, the other parent cannot apply the minimum per descendant in their individual declaration.
The parent who declares individually is not entitled to the minimum for descendants, since the child files a declaration with income greater than 1,800 euros and, furthermore, since there is only one taxpayer entitled to the application of the minimum, the apportionment is not applicable.
In the case of a common-law couple in which one of the spouses has children from a previous marriage and with the new common-law partner they have another, they cannot file a joint return.
Therefore, there will be two possibilities for joint taxation: the first spouse with all their children, those from the previous marriage and the joint child.
The other will pay individually. Or, if applicable, the second spouse will declare with the common child and the other must file an individual return, since one of his children already files a return with the other parent.
members with disabilities
When the spouses live with their minor or older disabled children, the reduction for joint taxation will be 3,400 euros. If there is no cohabitation, and only the father or mother and all the children live together, the reduction for joint taxation will be 2,150 euros.
However, this reduction will not be applied when the taxpayer lives with the father or mother of any of the children that are part of their family unit.
In both cases, this reduction is applied, first of all, to the general tax base without it being negative as a consequence of such reduction.
The remainder, if any, reduces the tax base of savings, which cannot be negative either.
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