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MEDIUM
FISCAL

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

V1050-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1050-25
Published
25 Jun 2025

Summary

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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