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V0949-19 7 May 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Joint tax filing with minor children is possible if custody is held on the tax accrual date

A mother inquired whether she could file a joint tax return with her two minor daughters following the judicial annulment of a shared custody arrangement. The Directorate General of Taxes (DGT) ruled that joint taxation is permitted as custody has been restored in her favour.

The question raised

It is asked whether the mother may file a joint tax return in 2018 with her two daughters (minors).

The DGT's ruling

In cases of separation or absence of a matrimonial bond, the option for joint taxation corresponds to the parent who has custody of the children as of the tax accrual date. Once shared custody ceases to be in effect and custody is reactivated in favor of the mother, she may file a joint tax return with her daughters for the 2018 period.

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