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V1970-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

Ineligibility for joint taxation with adult children and rules for shared custody

A mother seeks clarification on who should file a joint tax return with her two children: a 22-year-old daughter and a 15-year-old son under shared custody. The Directorate General of Taxes (DGT) responds that joint taxation is not possible with the adult daughter. Regarding the minor son, either parent may opt for joint taxation, but they cannot both exercise this option simultaneously.

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2024-09-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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