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V2203-22 ·21 October 2022 ·consulta-vinculante Medium impact
Tax

Under joint custody, a parent may file a joint tax return with their child regardless of the child's registered address

A query was raised regarding whether, in cases of joint custody, a minor must be registered at the same address as the parent filing a joint tax return. The Directorate General of Taxes (DGT) ruled that either parent may opt for joint taxation, irrespective of the minor's registered address.

In 5 key points

How it affects those involved

This ruling provides legal certainty for parents in joint custody arrangements, confirming that tax benefits for joint filing are not contingent on the child's municipal registration (empadronamiento).

Lifecycle

2022-10-21PublishedPublished 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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