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V0969-21 ·19 April 2021 ·consulta-vinculante Medium impact
Tax

In joint custody arrangements, either parent may opt for joint taxation

A query was raised regarding which parent is entitled to file a joint tax return with their children in cases of divorce involving joint custody and a lack of communication. The DGT ruled that both parents have the option to exercise joint taxation, provided they do not belong to two separate family units simultaneously.

In 5 key points

How it affects those involved

This clarification provides legal certainty for parents in joint custody arrangements regarding their tax filing options, ensuring they understand the limitations concerning family unit membership.

Lifecycle

2021-04-19PublishedPublished 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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