Novelty RENTA 2018: Deduction Tax Return If Partner Lives In Another EU Country

From the RENTA support manual, Tax Office.

9.7 Deduction of family units Member States of the European Union

With effect from January 1, 2018, a new deduction is introduced on the fee in favor of those taxpayers whose remaining members of the family unit reside in another Member State of the European Union or of the European Economic Area, which prevents them from filing a joint declaration. By means of this deduction, the fee to be paid is equivalent to that which would have been supported in the event that all the members of the family unit had been taxpayers in Spain.

This deduction will not apply when one of the members of the family unit:
– Would have chosen to pay in the special regime applicable to workers posted to Spanish territory (article 93 of the LIRPF).
– Would have opted to pay tax in the regime provided for taxpayers resident in other Member States of the European Union in Article 46 of the revised text of the Law on Non-Resident Income Tax.
– Do not have a tax identification number.

Completion:

You must indicate the amounts paid for the Non-Resident Income Tax for the income earned in Spanish territory by the members that belong to the family unit and are non-residents.

Of the deduction, and it will reflect this, if you have the right to it, in boxes 0565 and 0566.

Info in Spanish from the Tax Office, in case you need to advise your gestor or accountant of this new option.

LINK

Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.