Skip to content
Back to index
V0505-16 9 February 2016 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · declaración conjunta

Only one parent may file a joint tax return with children if no marital bond exists

A query was raised regarding which parent is entitled to file a joint Personal Income Tax (IRPF) return in a case where the parents are not married and have a daughter. The Directorate General of Taxes (DGT) ruled that only one of the parents may form a family unit with the children living with them.

The question raised

Who must file the joint Personal Income Tax return?

The DGT's ruling

In the absence of a matrimonial bond, only one of the parents may form a family unit with all the children with whom they reside and who meet the legal requirements to file a joint tax return. The other parent must opt to file individually. No person may be part of two family units at the same time.

Book your free first meeting