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V0409-24 14 March 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

In joint custody arrangements, either parent may opt for joint taxation

A query was raised regarding whether both parents in a joint custody arrangement can file joint tax returns with their children. The DGT has ruled that while either parent may exercise the option for joint taxation, they cannot both do so simultaneously.

The question raised

Question posed: In the event that there is no communication between the parents under a joint custody arrangement, and both present their personal income tax returns jointly with the common children, it is asked how the Tax Administration would act in such a case.

The DGT's ruling

In cases of joint custody, either parent may exercise the option for joint taxation, with the other parent opting to file individually. No person may belong to two family units at the same time. If both parents file a joint tax return with the children, the audit and inspection bodies may regularize the tax situation.

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