Back to index
V0584-16 11 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Limits on unemployment or disability reductions applied based on net income from joint tax returns

A married couple filing a joint tax return seeks clarification on the limits for applying reductions for an unemployed worker relocating their residence and for a disabled active worker. The Directorate General of Taxes (DGT) rules that the quantitative limits applicable to individual taxation apply in the same amounts to joint taxation.

The question raised

The limit for applying the aforementioned reductions in the joint taxation modality.

The DGT's ruling

In joint taxation, the amounts and quantitative limits of individual taxation are applied in identical amounts, without being increased or multiplied by the number of members of the family unit. For reductions for unemployed workers transferring their habitual residence and for disabled active workers, the limit is the amount of net employment income reported in the joint tax return.

Book your free first meeting