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V0344-23 ·20 February 2023 ·consulta-vinculante Medium impact
Tax

Joint tax returns with a child are not permitted if the minor becomes part of two separate family units

A taxpayer with shared custody wishes to file a joint tax return with their daughter. The Directorate General of Taxes (DGT) rules that while this would require the mother to file individually, if the mother were also to include the daughter in her family unit, the minor would belong to two units simultaneously, which is prohibited.

In 5 key points

How it affects those involved

This ruling clarifies the limitations of joint tax filing in shared custody arrangements, preventing the double inclusion of minors in multiple family units for tax purposes.

Lifecycle

2023-02-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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