A doubt arises in many families when the time comes to file the income tax return: is it better to file it individually or jointly? The deadline to submit the 2025 Income Tax begins on April 8 and this is everything you need to know to make the decision.
To start, it is important to make clear who has the option to file the joint IRPF declaration.
- The spouses with a marital bond together with all their underage children or adults judicially incapacitated.
- In de facto couples without a marital bond, only one of its members can form a family unit with all their minor children or adults judicially incapacitated. The other member of the couple must declare individually.
- In cases of marital separation or divorce, the option for joint taxation will correspond to the one who has been attributed the guardianship and custody of the children on the accrual date of the IRPF, as it is the parent who lives with them.
- In cases of shared guardianship and custody, the option of joint taxation can be exercised by either of the two parents, the other opting to declare individually.
Characteristics of joint taxation
- To determine the obligation to declare, the rules of individual taxation apply, without the elevation or multiplication of amounts or limits being applicable based on the number of members of the family unit.
- Income of any type obtained by each and every one of the members of the family unit will be subject to taxation cumulatively.
- Except in cases expressly provided for in the tax regulations, the joint declaration does not imply the extension of any of the limits that affect certain deductible items.
- The amount of the minimum per taxpayer will be 5,550 euros annually, regardless of the number of members integrated into the family unit.
- In joint declarations, a reduction is established in the taxable base of:
3,400 euros annually for a family unit composed of legally unseparated married couples, and minor or incapacitated adult children who live together.
2,150 euros annually for single-parent family units composed of the father or mother not married, widowed, or legally separated with minor children, or incapacitated adults, who live with him or her (it will not be applicable if the taxpayer lives with the father or mother of any of the children who are part of their family unit).
Joint or individual declaration
The choice between joint or individual declaration in the IRPF depends on the personal and economic circumstances of each family unit. Although each case is different, there are general criteria that guide which option may be more beneficial. The experts from taxdown review them.
Generally, when both spouses work, it is usually preferable to file the declaration individually, since the result tends to be more favorable than in the joint modality.
On the contrary, joint taxation is more advantageous when only one of the spouses works and the other does not receive income, since in these cases it allows for greater savings in personal income tax.
In any case, it is a decision that depends on each specific situation.
Cases in which the 2025 joint income tax return is more favorable, according to taxdown.
- This modality is especially interesting in marriages where one of the members has no income or it is very low, below 3,400 euros annually. In these cases, the Tax Agency considers a reduction of the taxable base of 3,400 euros annually in joint declarations, both with children and without them.
- In the case of de facto couples, only one of the members —father or mother— can form a family unit with minor or dependent children and opt for joint taxation, while the other must declare individually. This same criterion applies in situations of separation or divorce with shared custody.
- Furthermore, de facto couples with children and single-parent families can apply a reduction of the taxable base of 2,150 euros annually, which added to the personal minimum reaches a total of 7,700 euros.
Another of the advantages of the joint declaration is the possibility of offsetting capital losses with gains within the same declaration.