OFFSET OF INCOME TAX STATEMENTS BETWEEN SPOUSES

 

Article 97.6 of the Spanish Income Tax Law gives married taxpayers who are not legally separated the possibility of compensating

• the amount to be paid correspondent to the Income Tax declaration of one of the spouses

• with the amount to be returned correspondent to the Income Tax declaration of the other.

However, this compensation can only take place if he following requirements are fulfilled:

1. The spouse who is entitled to the refund must have accepted the aforementioned compensation expressly and in writing.

2. Both spouses must be up to date in compliance with their tax obligations.

3. None of the taxpayers can be included in a tax current account system.

4. Both statements must correspond to the same period (e.g.: 2021)

5. Both statements have to be delivered simultaneuosly.

The request of compensation has to be resolved within six months by the Spanish Tax Office.

If the resolution decides that the request is merit, the credit and the debt will be reduced to the extent of the smallest one; if the amount to be returned to one spouse is greater than the amount to be paid by the other, the Spanish Tax Office will return the difference between both amounts.

Finally, if the requirements for the compensation are not met, the Tax Office will carry out a provisional liquidation to the taxpayer, asking him to pay the debt together with the interest due.

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