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A divorced couple with joint custody has enquired whether they must change their daughter's registered address every year to alternate between joint and individual tax filings. The Directorate-General for Taxes (DGT) has ruled that in joint custody cases, either parent may exercise the option for joint taxation, regardless of the child's registered address.
Question posed: A question is raised regarding a marriage whose spouses are divorced, with a minor daughter under joint custody, and having consensually decided that in even years the father shall file jointly with the minor and the mother shall file individually, and vice versa in odd years, whether it is necessary each year to modify the minor's municipal registration in order to make it coincide with that of the parent who includes the daughter in their family unit.
In cases of joint custody, the option for joint taxation may be exercised by either parent, regardless of where the minor is registered on the municipal roll. The other parent may opt to file an individual tax return. It is not possible for the DGT to determine which parent is entitled to exercise said option. If both parents were to file a joint tax return with the daughter, the Administration could regularize the situation.
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