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V1551-21 ·24 May 2021 ·consulta-vinculante Medium impact
Tax

Only one parent may file joint tax returns with children in the absence of a marriage bond

An individual inquired whether they could file their Personal Income Tax (IRPF) return jointly with a child born outside of marriage. The Directorate General for Taxes (DGT) ruled that, in the absence of marriage, only one parent may form a family unit with the children for tax purposes.

In 4 key points

How it affects those involved

This ruling clarifies the limitations on joint tax filing for non-married parents, restricting the benefit of family unit tax aggregation to a single parent.

Lifecycle

2021-05-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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