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V4670-16 ·3 November 2016 ·consulta-vinculante Medium impact
Tax

Switching from joint to individual taxation via supplementary tax return is not permitted

Taxpayers who filed jointly after receiving back pay have enquired whether they can submit a supplementary tax return to opt for individual taxation instead. The Directorate General for Taxes (DGT) has ruled that the chosen option cannot be modified once the statutory filing period has ended.

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2016-11-03PublishedPublished 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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