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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.
Cuestión planteada En caso de divorcio cómo pueden los dos progenitores presentar declaración conjunta con los hijos. Asimismo, se pregunta si es posible que ambos se apliquen la deducción por familia numerosa, y si influye el lugar donde estén empadronados los hijos a estos efectos.
En supuestos de separación o divorcio, la opción de tributación conjunta corresponde a quien tenga la guarda y custodia de los hijos. En casos de guarda y custodia compartida, cualquiera de los dos progenitores puede optar por la tributación conjunta. Respecto a la deducción por familia numerosa, si ambos progenitores cumplen los requisitos legales, el importe se prorrateará entre ellos por partes iguales. El empadronamiento de los hijos no es suficiente por sí solo para acreditar la residencia y vivienda en una localidad.
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