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V0071-18 17 January 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Joint taxation after divorce depends on custody, and large family tax relief is apportioned if both parents qualify

A query was raised regarding the possibility of joint taxation following a divorce, the application of large family tax relief by both parents, and the legal weight of a child's municipal registration (empadronamiento). The Directorate General of Taxes (DGT) ruled that the option for joint taxation belongs to the parent with custody, that the tax relief is apportioned if both parents meet the requirements, and that municipal registration does not, in itself, prove tax residency.

The question raised

In the event of divorce, how can both parents file a joint tax return with the children. Furthermore, it is asked whether it is possible for both to apply the large family deduction, and whether the place where the children are registered in the municipal register influences this effect.

The DGT's ruling

In cases of separation or divorce, the option for joint taxation belongs to the parent who has custody of the children. In cases of shared custody, either parent may opt for joint taxation. Regarding the large family deduction, if both parents meet the legal requirements, the amount shall be prorated between them in equal parts. The registration of the children in the municipal register is not sufficient by itself to prove residence and housing in a locality.

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