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V0883-19 24 April 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

In joint custody arrangements, either parent may opt for joint tax returns with children

A query was raised regarding which parent is entitled to file a joint tax return with their children in a divorce case involving joint custody. The Directorate General of Taxes (DGT) ruled that either parent may exercise this option, provided that the other parent files an individual tax return.

The question raised

In the event of divorce, with joint custody attributed to two minor children, which of the two parents may file a joint tax return with the children.

The DGT's ruling

In cases of joint custody, either parent may exercise the option for joint taxation, whereas the other must opt for an individual tax return. It is not possible for both to be part of the family unit simultaneously. In this scenario, the personal allowance for descendants is prorated in equal parts between the parents, unless the child has income exceeding 1,800 euros per year, in which case the allowance shall be enjoyed exclusively by the parent with whom the child files a joint return.

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