Resident natural persons must submit their income tax returns for 2025 starting from 16 February 2026.
Transfer of incentives in electronic income tax return
- We recommend that the spouse or registered partner whose annual income is lower or who has more deductible incentives submit their income tax return first.
- The transfer of unused training expenses to the tax return of a spouse or registered partner is offered automatically by the system before the tax return is confirmed (it is not necessary to enter the data manually in the return). In order to transfer unused tax incentives, the tax return of a spouse or registered partner receiving the incentives must be unconfirmed, otherwise the incentives will not be transferred.
- If a person does not have unused tax incentives, the system does not offer the possibility to transfer them.
Until 2024, spouses were able to transfer to each other:
- up to 2160 euros of unused general basic exemption;
- unused part of housing loan interest;
- unused part of training expenses;
- unused part of children's basic exemption.
Before 2024, the general basic exemption could be shared only on the condition that one spouse did not receive income during the period of taxation or the spouse’s annual income was less than 2160 euros. In such a case, the spouse was able to transfer the unused basic exemption to the other spouse if the total annual income of the spouses did not exceed 50,400 euros per calendar year. The maximum amount that could be transferred was 2160 euros.
The transfer of the amount of housing loan interest and training expenses exceeding taxable income to the tax return of a spouse was subject to the same restrictions as individual tax returns: the maximum amount to be deducted per declaration was 1200 euros, of which the interest component of the housing loan was a maximum of 300 euros.
Last updated: 28.01.2026
