Skip to content
V0042-20 ·14 January 2020 ·consulta-vinculante Medium impact
FISCAL

Joint taxation impossible if family members are not IRPF taxpayers due to non-EU residency

A Spanish resident taxpayer asks whether they can file a joint return with their spouse and children residing in a non-EU country. The DGT responds that joint filing requires all family members to be IRPF taxpayers, i.e. tax residents in Spain.

In 5 key points

Lifecycle

2020-01-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact