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V3015-21 ·3 December 2021 ·consulta-vinculante Medium impact
Tax

In joint custody arrangements, either parent may opt for joint taxation

A mother with joint custody asks whether she and her ex-husband can alternate the right to file joint tax returns with their children. The DGT responds that in such cases, either parent may exercise this option, but the right cannot be pre-determined by agreement.

In 5 key points

How it affects those involved

This clarification confirms that the right to joint taxation in joint custody cases is an individual choice for each parent rather than a divisible or assignable right.

Lifecycle

2021-12-03PublishedPublished 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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