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V1001-20 ·22 April 2020 ·consulta-vinculante Medium impact
Tax

Adult children are not part of the family unit for joint taxation

A taxpayer inquired whether they could file a joint tax return with their three children, two of whom are adults with employment income. The Directorate General for Taxes (DGT) clarified that the family unit for joint taxation purposes only includes minor children and that adult children are not considered part of said unit.

In 6 key points

How it affects those involved

This clarification confirms that adult children with their own income cannot be included in a parent's joint tax return, limiting the scope of the family unit for tax purposes.

Lifecycle

2020-04-22PublishedPublished 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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