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V1832-20 ·8 June 2020 ·consulta-vinculante Medium impact
Tax

Switching from individual to joint taxation is not permitted once the filing deadline has passed

The inquirer asks whether it is possible to opt for joint taxation for the 2016, 2017, and 2018 tax years after having filed individual tax returns. The Directorate General for Taxes (DGT) responds that the taxation method cannot be modified once the statutory filing period has concluded.

In 6 key points

How it affects those involved

Taxpayers cannot retroactively change their taxation method for previous years once the official filing window has closed.

Lifecycle

2020-06-08PublishedPublished 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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