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V1097-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Authorization for large family benefits is independent of the right to the minimum for descendants and joint taxation

The DGT confirms that authorising an ex-spouse to include children in a family unit for family size benefits has no impact on minimum child tax rights or joint taxation.

In 6 key points

How it affects those involved

No impact on minimum child tax benefits or joint taxation for IRPF purposes.

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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