Skip to content
V1045-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

In shared custody, one parent may jointly declare with children, other parent individually

A taxpayer asks whether, in shared custody, joint declarations with children can alternate and if the minimum per child is split 50-50. The DGT responds that either parent may choose joint taxation, but not both simultaneously, and that the minimum per child is prorated if children declare individually.

In 6 key points

Lifecycle

2025-06-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact