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A taxpayer who is separated and remarried has enquired whether they can file a joint tax return with a child from a previous marriage. The DGT clarifies that an individual cannot belong to two family units simultaneously.
Cuestión planteada Posibilidad de que el consultante que está separado judicialmente y que se ha vuelto a casar, pueda presentar declaración de IRPF conjunta con el hijo que tiene de su anterior matrimonio.
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