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V0353-20 ·14 February 2020 ·consulta-vinculante Medium impact
Tax

In joint custody arrangements, either parent may opt for joint taxation with their child

A query was raised regarding whether, in a divorce involving joint custody, a parent can file a joint tax return with a minor child who has no income. The Directorate General of Taxes (DGT) ruled that either parent may exercise this option, but not both simultaneously.

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2020-02-14PublishedPublished 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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