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A taxpayer inquired whether they could file a joint tax return with their current spouse and children while excluding a child from a previous marriage over whom they have shared custody. The Directorate-General for Taxes (DGT) ruled that this is not possible; if the child files a joint return with the mother, the father cannot file a joint return with his new family without the child being part of two separate family units simultaneously.
Cuestión planteada Si puede el consultante realizar la declaración conjunta con sus dos hijos de su actual matrimonio y su actual mujer, sin incluir el 50% del hijo del que tiene la custodia compartida, y si al año siguiente puede volver a tributar en declaración conjunta, esta vez incluyendo el 50% del hijo en custodia compartida.
En casos de custodia compartida, la opción de tributación conjunta puede ejercer cualquiera de los progenitores. Sin embargo, nadie puede formar parte de dos unidades familiares al mismo tiempo. Si el hijo realiza la declaración conjunta con su madre, el padre debe declarar de forma individual, ya que su declaración conjunta obligaría a incluir a todos sus hijos menores, lo que supondría que el hijo pertenezca a dos unidades familiares simultáneamente.
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