Marriage:
Spouses can choose between filing the joint declaration the individual declarations depending on what is most beneficial. If there are children in the marriage:
- Joint declaration:If the children live with both parents, the following applies the full minimum for descendants, including increases due to age or disability.
- Individual declaration: Each parent applies the minimum only to the children in their care. If there are shared custody the minimum is divided 50/50, unless a different distribution is agreed upon in the regulatory agreement.
Unmarried couples or civil partnership: There is no option to submit joint declaration If there are minor children:
- Each member of the couple presents an individual declaration and applies the minimum per child according to the custody.
- In case of shared custody the minimum is divided into 50/50, unless the regulatory agreement indicates another distribution.
Separation or divorce: In this case, there is also no option to file a joint return, and the family unit has been dissolved. If there are minor children, the following applies depending on the custody arrangements:
- Exclusive custody: Only the custodial parent applies the minimum allowance for descendants.
- Shared custody: The minimum is prorated 50% between both parents.
- Non-custodial parent who pays alimony annuities: The special regime for annuities applies, not the minimum for descendants.
- Without custody or annuities but with demonstrable economic dependence the minimum is divided between both.
- Progenitor who has custody of a child reaches the age of majority: in this case the minimum allowance for dependent children will be applied by the parent who lives with the child. If the adult child goes to live with the parent who pays child support, that parent will be entitled to the minimum allowance for dependent children and not to the child support payments..
IMPORTANT: According to TEAC Resolution No. 2172/2023 (July 19, 2024), in cases of legal separation or absence of marriage with shared custody, and there is no prior agreement between the parents on who applies joint taxation, neither of them will be able to do it and both the parents and the children will be taxed individually.