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V0441-20 ·25 February 2020 ·consulta-vinculante Medium impact
Tax

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

A divorced father with joint custody asks whether he can file his personal income tax return jointly with his minor children. The Directorate General of Taxes (DGT) responds that in joint custody cases, either parent may exercise the option for joint taxation.

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2020-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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