Personal income tax is a basic instrument around which direct taxation is built in modern countries. It has originated continuous debates and controversies with respect to the elements that make it up. The reform carried out in our country aims to base this significant element of the tax system on the income that taxpayers can use independently, after discounting the part required for personal and family expenses, and not on the entire gross income. The author’s proposed modification agrees with this idea. However, he disagrees with the proposed reform because it rejects the establishment of a system of income splitting for married couples.