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V1276-22 ·6 June 2022 ·consulta-vinculante Medium impact
Tax

An individual's income tax debt cannot be offset against their daughter's tax refund

A mother inquired whether her daughter's tax liability could be offset against her own tax refund. The Directorate General of Taxes (DGT) ruled that such offsetting is only permitted between married spouses who are not legally separated.

In 6 key points

How it affects those involved

This ruling clarifies that tax offsets are strictly personal and limited to specific familial relationships, namely married spouses, preventing the use of tax refunds to settle the debts of third parties, including children.

Lifecycle

2022-06-06PublishedPublished 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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