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V0566-25 31 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

In cases of exclusive custody, joint taxation option belongs to the parent with custody

A divorced parent with exclusive custody of the mother asks whether they can form a family unit with their children. The DGT responds that the joint taxation option applies to the parent with custody and who lives with the minors.

The question raised

Question posed: Whether it is possible to form a family unit with their two children.

The DGT's ruling

In cases of separation or divorce, the option for joint taxation belongs to the person who has been assigned custody of the children as of the tax accrual date. As the mother holds exclusive custody, she is the one who has the option to file a joint tax return with the children. The parent without custody must file their return individually.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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