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A married couple inquired whether they could switch from individual to joint taxation for the 2012 tax year after having paid taxes that would have been lower under a joint filing. The Directorate General for Taxes (DGT) ruled that once the statutory filing period has expired, the chosen taxation method cannot be amended.
Cuestión planteada Teniendo en cuenta que con la inclusión como gasto de las referidas tasas les hubiera beneficiado la tributación conjunta, preguntan sobre la posibilidad del cambio de opción por esta tributación, al existir un hecho ajeno a la voluntad de los consultantes que incide en la opción de tributación más favorable.
La opción por la tributación conjunta debe abarcar a la totalidad de los miembros de la unidad familiar. Una vez ejercitada la opción para un período impositivo y finalizado el plazo reglamentario de declaración, esta no puede ser modificada con posterioridad, incluso si la opción original conlleva una mayor carga fiscal.
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