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V2298-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

Joint tax filing possible with minor or incapacitated children living with the mother

A divorced mother inquired whether she could file a joint tax return with her three children for the 2020 and 2021 tax years. The Directorate General of Taxes (DGT) ruled that this is only permissible if the children are minors or incapacitated adults living with her.

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2021-08-16PublishedPublished 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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