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V0650-17 ·14 March 2017 ·consulta-vinculante Medium impact
Tax

The parent with custody of minor children is the only one entitled to opt for joint taxation

A divorced father asks whether the mother requires his consent to file a joint tax return with their minor daughters. The DGT rules that, as the mother holds custody, she is the one forming the family unit with the minors and may opt for joint taxation without the consent of the other parent.

In 6 key points

Lifecycle

2017-03-14PublishedPublished 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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