BackAs it is usual, there are a series of variables in the Personal Income Tax return according to the family situation. The citizen must know them in order to know which new regulations can be applied in order to benefit from certain deductions.
Main family deductions
– For maternity, for those mothers in labor situation with children under three years old. They will be able to benefit from a deduction of 1200 euros per year in the tax return. Deduction valid for women registered with the social security, whether they are salaried or self-employed.
– For large families of special category, the maximum amount of deduction is 1200 euros per year with an increase of 100%. In this case, it is possible to obtain a tax advantage of up to 2,400 euros. If there are ascendants who are legally separated or unmarried, and have two children who do not receive alimony payments, then annual deductions of up to 1200 euros can be applied.
– For disabled dependents there is a deduction of 1200 euros per year for each of them. If the income of two separated spouses does not exceed 8000 euros per year, they can also deduct 1200 euros per year.
Joint taxation
The minimum in joint taxation increases according to the age of the father, the mother or the spouses, depending on the type of family unit. The children do not give right to apply the minimum of the contributor unless there is the minimum of descendants or some degree of disability among those legally stipulated. The situation does not allow the other spouse the right to apply the minimum, although the increase of the taxpayer’s minimum is considered if he/she is 65 years of age or older, or 75 years of age or older in his/her case.
In joint declarations of family units formed by the two spouses who are not legally separated and their minor children, the taxable base will be reduced by 3400 euros per year. In the case of single-parent families, the reduction can be as much as 2150 euros per year.
B Law & Tax International Tax & Legal Advisors.
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