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A mother with joint custody (75% of the time with her) asks whether she can alternate years of joint taxation with her children. The DGT responds that in joint custody, either parent may exercise the option for joint taxation, but if they do so, the other must file an individual tax return.
Question posed - Whether, according to the 75% cohabitation period to which she is entitled, she could file a joint tax return with her children for three consecutive years, such that in the fourth year the father files a joint tax return with them based on his 25% cohabitation, or what would be the correct way to file a joint tax return with the children.
In cases of joint custody, the option for joint taxation may be exercised by either parent, and the other must file an individual tax return. If the children report income exceeding 1,800 euros and file jointly with one parent, only that parent shall benefit from the minimum allowance for descendants. If the children report income of less than 1,800 euros, the minimum allowance for descendants shall be prorated in equal parts between the parents, even if the children file jointly with one of them.
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