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New guides on the latest Spanish tax and immigration developments.
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A widower with a child from a previous marriage and a child with his current partner asks whether he can file joint tax returns with each child separately and claim the single-parent family reduction. The Directorate General of Taxes (DGT) responds that it is not possible to belong to two family units simultaneously and that the €2,150 reduction does not apply if he cohabits with the other parent.
This ruling clarifies the limitations of forming multiple family units for tax purposes and the strict requirements for claiming single-parent family reductions.
The tax team reviews your specific situation.
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