Joint filing allows a family unit to declare all their income together, which can be advantageous for certain profiles. However, certain conditions must be met to file jointly with your partner.
Requirements for joint filing with your partner
- Marriage: Joint filing is only possible if you are legally married. It does not apply to common-law partners, except if one of the two is a widow or widower with dependent children, in which case they can file jointly with their children.
- Single-parent families: If you are a single, divorced, or widowed parent with minor or dependent children, you can also opt for joint filing with them.
Benefits of joint filing:
Choosing joint filing has several benefits, especially in certain cases:
- Reduction in taxable income:
- For families with both spouses, a €3,400 reduction applies to the IRPF taxable income.
- For single-parent families, the reduction is €2,150.
- Advantageous for unequal income:
It is particularly useful when one spouse has little or no income, as the €3,400 reduction can represent significant savings.
In single-parent families, the €2,150 reduction helps offset the costs associated with having dependent children.
- Annual flexibility:
You can choose joint or individual filing each year depending on what’s most convenient. This allows you to assess your tax situation and choose the most favorable option.
Joint filing is usually more beneficial when spouses have unequal income or in single-parent families, as the reduction offers greater savings compared to individual filing. However, if both spouses have high and similar incomes, individual filing may be the more advantageous option.
In summary, joint filing is a good option for families with unequal incomes or single parents, thanks to the tax reduction of €3,400 (or €2,150 for single-parent families).