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V0371-15 ·2 February 2015 ·consulta-vinculante Medium impact
Tax

Taxation option (individual or joint) cannot be modified once the filing period has ended

A married couple inquired whether they could switch from individual to joint taxation for the 2012 tax year after having paid taxes that would have been lower under a joint filing. The Directorate General for Taxes (DGT) ruled that once the statutory filing period has expired, the chosen taxation method cannot be amended.

In 5 key points

How it affects those involved

This ruling confirms the finality of the taxation method chosen during the tax season, preventing taxpayers from retroactively changing their filing status to seek tax advantages after the deadline.

Lifecycle

2015-02-02PublishedPublished 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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