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V0897-20 16 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Only one parent may file a joint tax return with their children if no matrimonial bond exists

A taxpayer asks whether they may file a joint tax return with their common daughter while cohabiting with their partner without a registered de facto union. The DGT responds that, in the absence of marriage, only one of the parents may form the family unit with the children.

The question raised

Question posed: Whether one of the parents may file a joint tax return with the common daughter.

The DGT's ruling

In the absence of a matrimonial bond, the family unit is formed by the father or the mother and all children cohabiting with either parent. Therefore, only one member of the couple may form a family unit with the children for the purpose of a joint tax return, while the other must file individually. Furthermore, the 2,150 euro reduction is not applicable if the taxpayer cohabits with the father or mother of the children who constitute their family unit.

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