COLLABORATORS AREANAVARRA: Do you want to file joint taxation?
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The Income Tax return can be filed jointly with all members of the family unit.
If you want to opt for joint taxation, it is interesting to know what the family unit modalities are:
- Married couples or stable partners and, if any, unemancipated minor children and legal adults subject to representative guardianship.
- In cases of legal separation, or absence of a marital or stable partner bond, the father or mother and all children living with either of them who meet the requirements mentioned.
Keep in mind that:
- Persons under guardianship or foster care, or in other situations of legal custody, are considered as children.
- No one can be part of two family units.
- Family unit members are determined as of December 31st. However, joint taxation is allowed even if a member has passed away during the tax year. This option is not available if the widowed spouse remarries before the end of the year.
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