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V2596-18 ·25 September 2018 ·consulta-vinculante Medium impact
Tax

Only the parent with custody may opt for joint tax filing with children (except in shared custody cases)

An individual requested clarification on whether they could file a joint Income Tax return with their two children following a court order for provisional separation granting them custody. The Tax Agency (DGT) responded that the option belongs to the parent holding custody of the children.

In 5 key points

How it affects those involved

This ruling clarifies the eligibility for joint tax filing in cases of separation, confirming that custody status is the determining factor for tax purposes.

Lifecycle

2018-09-25PublishedPublished 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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