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V0409-24 ·14 March 2024 ·consulta-vinculante Medium impact
Tax

In joint custody arrangements, either parent may opt for joint taxation

A query was raised regarding whether both parents in a joint custody arrangement can file joint tax returns with their children. The DGT has ruled that while either parent may exercise the option for joint taxation, they cannot both do so simultaneously.

In 5 key points

How it affects those involved

This clarification provides legal certainty for parents in joint custody arrangements regarding their tax filing options, preventing conflicting claims to the same tax benefits.

Lifecycle

2024-03-14PublishedPublished 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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