Skip to content
V2457-14 ·18 September 2014 ·consulta-vinculante Medium impact
Tax

A divorced woman with full custody of a child from a previous marriage can file a joint declaration with her new spouse

A divorced woman with full custody of a child from a previous marriage enters into a new marriage and asks whether she can file a joint declaration. The DGT responds that the family unit consists of the new spouses and the minor child, even if they are not legally married.

In 5 key points

Lifecycle

2014-09-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact