The deadline for confirming or updating the composition of the household, or reporting any changes, is until February 15.
The household needs to be updated regularly to reflect changes in their family situation, such as births, deaths, marriages, divorces and changes of residence. Updating the household in 2023 is important to ensure that data is accurate and in line with existing legislation and regulations. In addition, it may be necessary to access benefits and services that depend on up-to-date household information.
Communications you must make, if there are:
- Divorce or separation (in the case of property sharing)
- Purchase own and permanent housing
- Children who are no longer considered dependent (e.g. because they reach the age of 26 or have received more than €9,870 annually)
- If you have dependents in joint custody with alternate residence, established in an agreement regulating the exercise of parental responsibilities
Who are considered dependent in the IRS
The following are considered dependent:
- Children, adopted and stepchildren not emancipated or under guardianship
- Children, adopted and stepchildren provided they are not over 25 years of age or receive annually more than 14 minimum wages (EUR 9 870 in the IRS 2022)
- Children, adopted and stepchildren unfit for work and to raise livelihoods
- Civil godsons.
Thus, for the delivery of the IRS in 2023, those who reach age of 26 or who have received in total 2022 more than 9,870€ are no longer considered dependent.
Note: Dependents cannot simultaneously be part of a household.
How to communicate the household