Taxation according to the family situation

The taxation of natural persons (individuals) depends on their family situation and not on the exercise of a gainful activity, whether you are employed or independent, your taxation will depend on several elements outlined above are considered to determine your family situation;

Single person (single, divorced, separated)

A single tax return.

Married couple or registered persons with or without children

The income and wealth of spouses or registered partners are added together regardless of the plan mentioned. Only one tax return is considered in the following cases:

  • Married couple or registered partner without children (common household).
  • Married couple or registered partner with one or more minor children (common household).
  • Single person (single, separated, divorced) with parental authority over one or more children.
  • Married couple or registered partner with one or more minor children.

Note ¹: The income of minor children is no longer indexed to the declaration of the holder of parental authority once the minor child is in gainful employment. As for the assets of minor children, they are added to those of the holder of parental authority.

Note ²: Adult children are required to file a tax return even if they still reside with their parents: all income, fortunes and related deductions are to be recorded on their own return. It should be noted that adult children in training or apprenticeship may in turn be included in the parents' declaration.