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V1050-25 ·25 June 2025 ·consulta-vinculante Medium impact
Tax

Impossible joint taxation of spouses if child taxes jointly with other parent

The DGT confirms that a married taxpayer cannot jointly tax with their spouse if a child from a previous relationship jointly taxes with the other parent under shared custody.

In 5 key points

How it affects those involved

Spouses cannot jointly file taxes if a child is jointly taxed with the other parent under shared custody.

Lifecycle

2025-06-25PublishedPublished 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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