At the beginning of the period for filing the Personal Income Tax (IRPF) return, it is common for couples to consider whether it is more beneficial to opt for joint or individual filing. While joint filing can bring advantages in various cases, its convenience is not always evident. This article analyzes when it may be advantageous to file jointly… Continue reading Advantages and disadvantages of filing the Income Tax return jointly
Tag: joint taxation
Tax Advisor: The Supreme Court prohibits holding a minor with no income responsible for the tax debts of his parents in the form of joint Personal Income Tax taxation
The Supreme Court, in a sentence advanced in a note of the Judiciary, has determined that the Treasury cannot make a minor with no income jointly and severally liable for the tax debts of his parents in the modality of joint taxation of the Personal Income Tax (IRPF) of the family unit. The ruling is… Continue reading Tax Advisor: The Supreme Court prohibits holding a minor with no income responsible for the tax debts of his parents in the form of joint Personal Income Tax taxation
Tax advisor: It is possible to modify the choice between joint or individual taxation in Personal Income Tax when there is a change of circumstances not attributable to the taxpayer
By resolution no. 3890/2022, issued on March 28, 2023, the Central Economic Administrative Court (TEAC) has ruled on an extraordinary appeal for the unification of criteria. In this resolution, the TEAC establishes a criterion in relation to the irrevocability of the election between joint or individual taxation in Personal Income Tax (IRPF). In general terms,… Continue reading Tax advisor: It is possible to modify the choice between joint or individual taxation in Personal Income Tax when there is a change of circumstances not attributable to the taxpayer
