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V1085-21 ·23 April 2021 ·consulta-vinculante Medium impact
Tax

In joint custody arrangements, either parent may opt for joint taxation

A taxpayer has enquired whether they can alternate with their former spouse regarding the joint tax declaration of children in joint custody cases. The Directorate General for Taxes (DGT) has ruled that either parent may exercise the option for joint taxation, but both parties cannot claim joint taxation simultaneously.

In 6 key points

How it affects those involved

This clarification confirms the right of individual parents in joint custody arrangements to opt for joint taxation with their children, provided the other parent does not do so.

Lifecycle

2021-04-23PublishedPublished 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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