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V0704-21 ·23 March 2021 ·consulta-vinculante Medium impact
Tax

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

A mother with joint custody (75% of the time with her) asks whether she can alternate years of joint taxation with her children. The DGT responds that in joint custody, either parent may exercise the option for joint taxation, but if they do so, the other must file an individual tax return.

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2021-03-23PublishedPublished 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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