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V1113-22 ·19 May 2022 ·consulta-vinculante Medium impact
Tax

Single-parent family tax reduction is inapplicable when opting for joint taxation with a spouse

A taxpayer with single-parent family status inquired whether she could still apply the relevant tax reduction after marrying in 2021. The Directorate General of Taxes (DGT) ruled that marriage alters the family unit, meaning the joint taxation reduction must be applied instead of the single-parent family reduction.

In 6 key points

How it affects those involved

This ruling clarifies that the legal status of a single-parent family is lost upon marriage, preventing taxpayers from claiming both the single-parent reduction and the benefits of joint taxation simultaneously.

Lifecycle

2022-05-19PublishedPublished 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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