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V1717-20 ·1 June 2020 ·consulta-vinculante Medium impact
Tax

Mother with custody rights may file joint tax returns with her daughter

A query was raised regarding whether a mother holding custody of her daughter can file a joint tax return with her, even if the father is part of a large family with a new family unit. The DGT ruled that the option for joint taxation belongs to the parent with whom the minor resides.

In 6 key points

How it affects those involved

This clarification confirms that the right to joint taxation is determined by the child's actual residence and cohabitation, rather than the father's family status.

Lifecycle

2020-06-01PublishedPublished 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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