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V0622-22 ·23 March 2022 ·consulta-vinculante Medium impact
Tax

Joint tax filing with mother prohibited if adult daughter is not judicially incapacitated

An adult with a 72% disability queried whether they could file their personal income tax return jointly with their mother. The Directorate General of Taxes (DGT) ruled that this is not possible as the requirements for family unity are not met.

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2022-03-23PublishedPublished 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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