Separate tax returns for spouses: What you need to know in 20 queries

Those who thought that by submitting a separate tax statement from the spouse may be able to “trick” the systems and eventually go under the bar of income criteria for some benefits, they simply have to forget it.

The incentive to go to the tax office by the end of the month and to announce that it will submit a separate tax return is to avoid set-off of the other spouse’s debts and returns, hence getting his own return and his own tax update, of his / her spouse’s outstanding claims.

On the contrary, those who think about it should bear in mind that in separate statements there is no duplication of evidence, nor a “transfer” of expenses to cover the tax-free allowance, with the result that the tax of the additional taxes prevails. Furthermore, spouses who do not have a key for the Taxis should be set up in the queues of the Registry, as they will have to obtain the special codes.

Shortly before the first implementation of this new procedure, the AAD published a crucial question-answer guide, which should be studied by stakeholders before making the move.

1.How do I know my choice to submit a separate income tax statement?

The notification is made through a dedicated electronic application on the website , at the link: either from you with your own passwords or from specifically for this purpose authorized accountant – tax consultant, with his personal passwords. questions answers

2. If none of the spouses discloses the option of submitting a separate income tax return until 28 February 2019, what will happen?

In this case, the spouses will file a joint statement for the tax year 2018.

3. In the cases of a joint declaration of spouses of spouses, will there be offsetting a tax between spouses and a certificate in the name of the spouse?

No, a separate tax certificate will be issued and there will be no offsetting of debit and credit amount between separate statements of spouses

4. Does the granting of allowances affect the separate spouse’s declarations?

No, the benefits are not affected by the submission of separate statements by the spouses.

5. Is it necessary to submit separate statements of spouses who have a different tax residence?

No, it is not necessary to submit separate VAT declarations because a separate tax treatment is already provided for in joint declarations of spouses who have a different tax residence.

6. How is E1 declared the main residence in case of separate statements?

The main residence is stated in Table 5 of the Form E1 in the corresponding master dwelling codes. Each spouse completes his property ownership in the case of a privately owned residence, his share as lessee in the case of rented accommodation and the rate of free concession, respectively.

7. In the case of separate VAT declarations, how is the principal residence stated in E1 when one of the two spouses has no share of co-ownership or use?

A spouse who has no co-ownership or use at all, complements table 6 with “husband and wife”. The other spouse does not complete any indication.

8. How do the children appear as dependent members of the taxpayer in the separate VAT statements?

Children of both married and recognized children are declared as dependent members of both spouses.

9. Who decides on the income of a minor child from the marriage in the separate statements of a taxpayer when it is not obliged to file a statement?

The income of a minor child not taxed in the name of the child is added to the income of the parent with the highest income and declared only by that parent. separate spouses’ declarations

10. Who is charged with the living and obtaining evidence in separate statements of spouses?

In the separate statements of spouses, there is no concept of family income to cover the individual claims of each of the spouses, as the living and obtaining presumptions are borne by each spouse individually. With regard to the possibility of covering exhausted evidence, no income from the separate declaration of the other spouse can be invoked.

11. Is it possible to transfer a residual amount of evidence from one spouse to the other in the separate VAT statements?

No, there is no such possibility.

12. What is the deadline for notifying the option for a separate spouse declaration?

The cut-off date is February 28 of each year.

13. After February 28th the option for a separate PH notification can be withdrawn?

No, it is not revoked for the year concerned. questions answers

14. Which of the two spouses can disclose the option for a separate FI statement?

Any of the two spouses or both.

15. Is the notification of the option to submit a separate VAT declaration be made each year until February 28?

Yes, it should be updated each year by at least one of the two spouses by this deadline, otherwise a joint statement will be made.

16. I am going to marry in March 2019 (after the deadline for submitting the notification). Can I file a separate PH notification for the tax year 2018?

Yes. Especially in these cases, the application will remain open until the deadline for submission of the timely income tax return. separate spouses’ declarations

17. I am going to marry in February 2019 and I will declare the marriage in the Registry of the Tax Office. after 28 February 2019. Can I file a separate VAT statement for the tax year 2018?

Yes. Especially in these cases, the application will remain open until the deadline for submission of the timely income tax return.

18. How many times can I change the option of declaring separate VAT statements in the event that I marry after 28 February 2019?

The statement is made once a year.

19. Are the parties to the cohabitation agreement enrolled in the application of the separate statements?

No, they do not enter into the application of the separate declarations, since they have been legally given the opportunity to submit joint or separate statements.

20. Do both spouses have their own key to submit separate statements?

Yes, a spouse who does not have a key lock so far is required to obtain so that she can submit her own statement.


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