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V0965-22 ·3 May 2022 ·consulta-vinculante Medium impact
Tax

Unmarried couples: only one parent may file tax returns jointly with children

A taxpayer inquired whether they could file their income tax return jointly with their partner and their child without being married. The Directorate General for Taxes (DGT) ruled that, in the absence of a marital bond, only one parent may form a family unit with the children for tax purposes.

In 5 key points

How it affects those involved

This ruling clarifies that for unmarried couples, the right to file jointly with children is restricted to a single parent, preventing both parents from claiming the same children in a joint filing.

Lifecycle

2022-05-03PublishedPublished 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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