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V2510-21 ·7 October 2021 ·consulta-vinculante Medium impact
Tax

Joint tax returns can be filed with children if shared custody exists and the other parent files individually

A divorced mother with shared custody asks whether she can file a joint tax return with her children. The DGT responds that, in cases of shared custody, either parent may opt for joint taxation.

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2021-10-07PublishedPublished 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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