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V0965-22 3 May 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · tributación conjunta

Unmarried couples: only one parent may file tax returns jointly with children

A taxpayer inquired whether they could file their income tax return jointly with their partner and their child without being married. The Directorate General for Taxes (DGT) ruled that, in the absence of a marital bond, only one parent may form a family unit with the children for tax purposes.

The question raised

Whether a joint tax return may be filed.

The DGT's ruling

In the absence of a matrimonial bond, only one member of the couple may form a family unit with the children for the purpose of a joint tax return. If the taxpayer opts for a joint return with their daughter, they may not include the income of their partner. In this case, the partner must file their tax return individually.

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