All those who earn money are entitled to an annual exemption of 9,516 lei. This sum is deducted from the gross income of the taxpayer when the income tax is calculated. To benefit from personal exemption at the workplace, the person must file an application to the employer and inform that they want to benefit from personal exemption, either for the husband or for the wife. Also, the person can submit an application to ask giving their personal exemption to the husband or wife.
The head of the State Tax Service’s Direct Taxes Division Veronica Vragaleva has told IPN that there are particular circumstances when the person can renounce the personal exemption. For example, the maintained person cannot have incomes higher than 9,516 lei a year. The Tax Code allows renouncing the personal exemption in favor of the husband or wife, based on a relevant application.
Veronica Vragaleva noted that when this is done at yearend, the husband and the wife must present an income statement before March 25 of the next year and the person who concedes the exemption does not indicate it in the statement. Thus, if the employer retained the income tax taking into account the personal exemption, the person will have to pay a particular amount of money, while the other person who receives the exemption will indicate it in a double size.
If the person informs the employer about the exemption for the wife too, the employer divides the exemption to 12 months and gives them the 12th part every month. Thus, if a person has a varying salary, the exemption is deducted not from one salary, but gradually, during the year. If the exemption throughout the year does not total 9,516 lei, the person submits the income statement and can receive the existing difference.
