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V2146-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Children liable to declare may join family tax unit

The DGT confirms that children exceeding declaration exemption thresholds may choose between joint or individual tax filing.

In 6 key points

Lifecycle

2025-11-13PublishedPublished 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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