TLDR: Minors cannot directly access their online tax return. Parents or legal guardians must include their income and assets in their own tax return. Only emancipated minors can declare certain assets independently.
Access to the Online Tax Return
Minors cannot autonomously access the online tax return. Access is reserved for taxpayers who were personally subject to income tax in the previous year and have a personal tax number and password. Minors are generally included in the tax return of their parents or legal guardians.
Obligations of Parents or Legal Guardians
Parents or legal guardians are responsible for declaring the income and assets of minors. They must include the minors' information in their own tax return. This applies to income tax (IR) and the real estate wealth tax (IFI).
Case of Emancipated Minors
Emancipated minors are an exception. They can declare certain assets, such as inheritances, independently. However, access to the online declaration remains conditional on having a tax number and a previous tax notice.
Declaration Procedure
Online declaration is mandatory for most taxpayers, including parents or guardians declaring on behalf of minors. Minors cannot use the online service because they do not meet the access requirements.
Required Information
Parents or guardians must ensure that the minors' personal details are correctly reported in the declaration. This includes the name, first name, date, and place of birth of dependent minors. This information is essential for calculating the family quotient.
Exceptions and Limitations
Emancipated minors are an exception and can declare certain assets independently. However, online access remains restricted to taxpayers with a tax number and a previous tax notice.