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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A mother inquired whether she could file a joint tax return with her daughter while the father of her son is already filing jointly with him. The Directorate General for Taxes (DGT) ruled that if one parent opts for joint taxation with a child under shared custody, the other parent must file an individual tax return.
This ruling clarifies the limitations of joint tax filing in shared custody arrangements, ensuring that a child can only be included in one parent's joint tax return.
The tax team reviews your specific situation.
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