When we face the draft of the Income tax return, one of the doubts is (in the case of having a partner) if it is convenient for us to present said declaration jointly or individually. However, not all unions can benefit from joint taxation.
Joint taxation for marriages
In general, the Income is presented individually, although all the people of the same family unit (it is essential that all its members pay taxes in the same way) can present the declaration in joint taxation. A case in which, however, not all cases of coexistence fall.
Married couples with or without children can easily opt for joint taxation and thanks to it they can deduct 3,400 euros from the tax base. It is the only case in which the two members of the couple (not counting the children) can benefit from this type of taxation.
The rules for the rest of the cases are different. This includes couples who are not married, such as de facto couples or those who are united without marriage with children, in addition to widowed or legally separated fathers and mothers.
In these cases, only one of the two members of the couple (in the case of the separated, the one who lives with the children) may benefit from joint taxation, forming part of the family unit with their children and entitled to a deduction. of 2,150 euros in the tax base. The other member of the couple must stay outside the family unit and do the individual taxation.
The one in which “nobody can be part of two family units at the same time” and that “any other family group, different from the previous ones, does not constitute a family unit for personal income tax purposes”.
When is joint taxation convenient?
However, to optimize the result of our statement. Since choosing this method can increase taxation (for being in a ), it only pays off in a number of cases.
director of Gestha (union of Treasury technicians), this modality is beneficial for those marriages in which one of the spouses has no income or very low income, as well as for single-parent families with children, in which the deduction of 2,150 euros can help.
Even so, if there are doubts about which method is more convenient, the solution is to go to the Tax Agency’s Web Income simulator, where you can prepare a draft with each taxation model and find out first-hand which one will compensate you the most. .
Facebook Comments
Disqus