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V1612-21 ·27 May 2021 ·consulta-vinculante Medium impact
Tax

Joint tax filing with children cannot alternate if it results in minors belonging to two family units

A taxpayer with shared custody asks whether they can alternate years with their ex-wife for joint tax filing with their children. The DGT rules that this is not possible if the other parent files jointly with a new partner, as the children would simultaneously belong to two separate family units.

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2021-05-27PublishedPublished 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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