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V1060-23 ·27 April 2023 ·consulta-vinculante Medium impact
Tax

In the absence of marriage, only one parent may file jointly with biological children

A couple living with three biological children and two minors in temporary foster care has enquired whether they can file tax returns jointly. The DGT clarifies that, due to the lack of a marital bond, only one parent can form a family unit with the biological children, and that the personal allowance for descendants must be apportioned between both parents to also include the children in foster care.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment of non-married cohabiting parents and the distribution of tax allowances when biological children and foster children are involved.

Lifecycle

2023-04-27PublishedPublished 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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