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V2102-15 ·9 July 2015 ·consulta-vinculante Medium impact
Tax

Joint taxation not possible if spouse is not an IRPF taxpayer in Spain

A taxpayer asks whether they can file their 2014 tax return jointly with their Cuban spouse. The DGT responds that for joint filing, all members of the tax unit must be taxpayers of the IRPF.

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2015-07-09PublishedPublished 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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