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V0466-15 ·6 February 2015 ·consulta-vinculante Medium impact
Tax

Joint taxation cannot include a spouse's brother

A taxpayer inquired whether they could include their wife's brother in their joint tax return, noting that he lives with them and is under a curatorship regime. The Directorate General of Taxes (DGT) ruled that this is not possible, as the law does not recognise siblings as part of the family unit for this purpose.

In 4 key points

How it affects those involved

This ruling clarifies the strict definition of family units for joint taxation purposes, confirming that extended family members, even those living in the same household under legal guardianship, do not qualify for joint filing.

Lifecycle

2015-02-06PublishedPublished 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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