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V0622-22 23 March 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Joint tax filing with mother prohibited if adult daughter is not judicially incapacitated

An adult with a 72% disability queried whether they could file their personal income tax return jointly with their mother. The Directorate General of Taxes (DGT) ruled that this is not possible as the requirements for family unity are not met.

The question raised

Whether she may file her 2021 Personal Income Tax return jointly with her mother and caregiver.

The DGT's ruling

To file a joint tax return, the family unit must comply with the modalities set forth in Article 82 of the Personal Income Tax Law (LIRPF). In the case of adult children, they may only form a family unit with one of the parents if they are judicially incapacitated and subject to extended or reinstated parental authority. As the taxpayer does not meet these requirements, she cannot form a family unit with her mother.

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