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MEDIUM
FISCAL

In cases of exclusive custody, joint taxation option belongs to the parent with custody

V0566-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0566-25
Published
31 Mar 2025

Summary

A divorced parent with exclusive custody of the mother asks whether they can form a family unit with their children. The DGT responds that the joint taxation option applies to the parent with custody and who lives with the minors.

In 5 key points

Lifecycle

2025-03-31PublishedPublished 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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